https://www.taxtmi.com/caselaws?id=190059 A notice under section 34 of the Indian Income-tax Act, 1922 set reassessment in motion, and once the assessee filed a return in compliance with that notice, the Income-tax Officer could not disregard it and start fresh proceedings on the same provision. The filing of the return removed the factual basis for alleging omission or failure to disclose material facts for a second notice. Because a valid notice under section 34 was a condition precedent to reassessment, the assessment made pursuant to the second notice was invalid and could not stand. en-us Tue, 14 Apr 1964 00:00:00 +0530 Thu, 02 Feb 2017 17:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190059 A notice under section 34 of the Indian Income-tax Act, 1922 set reassessment in motion, and once the assessee filed a return in compliance with that notice, the Income-tax Officer could not disregard it and start fresh proceedings on the same provision. The filing of the return removed the factual basis for alleging omission or failure to disclose material facts for a second notice. Because a valid notice under section 34 was a condition precedent to reassessment, the assessment made pursuant to the second notice was invalid and could not stand. Case-Laws Income Tax Tue, 14 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190059