https://www.taxtmi.com/caselaws?id=189601 A voluntary return filed by an assessee admitting liability as agent of a non-resident dispenses with an objection based on service of notice under Section 43 of the Income-tax Act, 1922, because the assessee has already submitted to assessment on that footing. Assessment proceedings commence with public notice under Section 22(1), and where a return is voluntarily furnished, Section 34 is not attracted merely because no individual notice under Section 22(2) was served. The absence of further notice did not invalidate the assessment, which was upheld. en-us Fri, 12 Mar 1948 00:00:00 +0530 Fri, 13 Jan 2017 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189601 A voluntary return filed by an assessee admitting liability as agent of a non-resident dispenses with an objection based on service of notice under Section 43 of the Income-tax Act, 1922, because the assessee has already submitted to assessment on that footing. Assessment proceedings commence with public notice under Section 22(1), and where a return is voluntarily furnished, Section 34 is not attracted merely because no individual notice under Section 22(2) was served. The absence of further notice did not invalidate the assessment, which was upheld. Case-Laws Income Tax Fri, 12 Mar 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189601