https://www.taxtmi.com/caselaws?id=6433 A declaration under section 17(1) of the Indian Income-tax Act, 1922, filed in assessment proceedings for one year was held to extend to reassessment proceedings for earlier years under section 34. The court construed the words "all assessments thereafter" in the second proviso to section 17(1) broadly, holding that "assessment" included reassessment where the statutory scheme showed no basis for a narrower reading. It rejected a construction that would create different treatment between escaped-assessment cases and other reopenings, and found the assessee entitled to the benefit of the declaration in the reopened proceedings. en-us Tue, 05 Nov 1974 00:00:00 +0530 Thu, 19 Nov 2015 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6433 A declaration under section 17(1) of the Indian Income-tax Act, 1922, filed in assessment proceedings for one year was held to extend to reassessment proceedings for earlier years under section 34. The court construed the words "all assessments thereafter" in the second proviso to section 17(1) broadly, holding that "assessment" included reassessment where the statutory scheme showed no basis for a narrower reading. It rejected a construction that would create different treatment between escaped-assessment cases and other reopenings, and found the assessee entitled to the benefit of the declaration in the reopened proceedings. Case-Laws Income Tax Tue, 05 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6433