https://www.taxtmi.com/caselaws?id=190790 A taxing statute's limitation period for escaped-income assessment must be strictly enforced, and it cannot be extended by equity or general considerations of justice; on that basis, an assessment made beyond the time prescribed by section 34(3) of the Income-tax Act, 1922 was treated as invalid. Where the original assessment is time-barred, the second proviso excluding reassessments under section 27 does not save it. A pure question of law going to the root of the assessment may also be raised at the appellate stage even if not urged earlier, so the plea of limitation remained open in subsequent proceedings. en-us Fri, 22 Jan 1960 00:00:00 +0530 Mon, 27 Feb 2017 18:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190790 A taxing statute's limitation period for escaped-income assessment must be strictly enforced, and it cannot be extended by equity or general considerations of justice; on that basis, an assessment made beyond the time prescribed by section 34(3) of the Income-tax Act, 1922 was treated as invalid. Where the original assessment is time-barred, the second proviso excluding reassessments under section 27 does not save it. A pure question of law going to the root of the assessment may also be raised at the appellate stage even if not urged earlier, so the plea of limitation remained open in subsequent proceedings. Case-Laws Income Tax Fri, 22 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190790