https://www.taxtmi.com/caselaws?id=6830 A voluntary return filed within limitation under section 22(3) prevented valid initiation of reassessment under section 34 of the Income-tax Act, 1922, because the statutory precondition for resorting to that provision was absent. Earlier administrative steps, including obtaining the Commissioner's sanction, did not amount to initiation of proceedings in law; reassessment begins only with service of the notice. Completion of the assessment within the section 34(3) period did not cure the defect, as an assessment founded on an invalid notice lacks legal foundation. The notice was therefore invalid, and the assessment made pursuant to it was void. en-us Fri, 30 Sep 1966 00:00:00 +0530 Fri, 06 Feb 2009 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6830 A voluntary return filed within limitation under section 22(3) prevented valid initiation of reassessment under section 34 of the Income-tax Act, 1922, because the statutory precondition for resorting to that provision was absent. Earlier administrative steps, including obtaining the Commissioner's sanction, did not amount to initiation of proceedings in law; reassessment begins only with service of the notice. Completion of the assessment within the section 34(3) period did not cure the defect, as an assessment founded on an invalid notice lacks legal foundation. The notice was therefore invalid, and the assessment made pursuant to it was void. Case-Laws Income Tax Fri, 30 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6830