https://www.taxtmi.com/caselaws?id=6612 Reassessment under section 34(1)(a) applies where the assessee fails to disclose material facts fully and truly, whereas section 34(1)(b) depends on later information coming to the Income-tax Officer. Service of notice by affixture on a residential house is not valid unless the substituted service procedure under Order 5, rule 20 of the Code of Civil Procedure is strictly complied with. A remittance made out of the assessee's own credited funds and received in the taxable territories is assessable as income under section 4(1)(b)(iii). en-us Wed, 31 Mar 1965 00:00:00 +0530 Tue, 27 Jan 2009 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6612 Reassessment under section 34(1)(a) applies where the assessee fails to disclose material facts fully and truly, whereas section 34(1)(b) depends on later information coming to the Income-tax Officer. Service of notice by affixture on a residential house is not valid unless the substituted service procedure under Order 5, rule 20 of the Code of Civil Procedure is strictly complied with. A remittance made out of the assessee's own credited funds and received in the taxable territories is assessable as income under section 4(1)(b)(iii). Case-Laws Income Tax Wed, 31 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6612