https://www.taxtmi.com/caselaws?id=189603 Income not included in the assessment under consideration is treated as escaped assessment under section 34 of the Burma Income-tax Act. The Commissioner's revisional power under section 33 was confined to correcting the assessment then under revision and could not be used to reopen a concluded assessment or to make, in substance, a fresh assessment of escaped income. Where income has escaped assessment, the Act required a fresh notice under section 22(2) and a fresh assessment under section 23, followed by the ordinary appellate and revisional process. The statutory procedure for escaped income was therefore mandatory and could not be bypassed by resort to revision. en-us Mon, 15 Jan 1940 00:00:00 +0530 Fri, 13 Jan 2017 17:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189603 Income not included in the assessment under consideration is treated as escaped assessment under section 34 of the Burma Income-tax Act. The Commissioner's revisional power under section 33 was confined to correcting the assessment then under revision and could not be used to reopen a concluded assessment or to make, in substance, a fresh assessment of escaped income. Where income has escaped assessment, the Act required a fresh notice under section 22(2) and a fresh assessment under section 23, followed by the ordinary appellate and revisional process. The statutory procedure for escaped income was therefore mandatory and could not be bypassed by resort to revision. Case-Laws Income Tax Mon, 15 Jan 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189603