https://www.taxtmi.com/caselaws?id=190840 Section 4 of the Indian Income-tax (Amendment) Act, 1959 was construed as retrospectively validating pre-commencement notices under section 34(1)(a) of the 1922 Act against the objection that the unamended eight-year limitation had expired, because the phrase "at any time" was read in its plain breadth. The saving provision did not, however, extinguish other jurisdictional objections, including those preserved by the 1956 proviso. The reference could not be conclusively answered on the existing record because it was unclear whether the April 1954 notices were issued under section 34(1)(a) or section 34(1)(b), and the relevant notices and recorded reasons were not before the Court. en-us Thu, 25 Jun 1959 00:00:00 +0530 Fri, 03 Mar 2017 17:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190840 Section 4 of the Indian Income-tax (Amendment) Act, 1959 was construed as retrospectively validating pre-commencement notices under section 34(1)(a) of the 1922 Act against the objection that the unamended eight-year limitation had expired, because the phrase "at any time" was read in its plain breadth. The saving provision did not, however, extinguish other jurisdictional objections, including those preserved by the 1956 proviso. The reference could not be conclusively answered on the existing record because it was unclear whether the April 1954 notices were issued under section 34(1)(a) or section 34(1)(b), and the relevant notices and recorded reasons were not before the Court. Case-Laws Income Tax Thu, 25 Jun 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190840