https://www.taxtmi.com/caselaws?id=7191 A reassessment notice issued under section 34(1)(a) was held invalid because it was served after the ordinary limitation period and was not saved by section 34(3). The saving provision applied only where reassessment was made pursuant to a valid appellate direction within the appellate authority's jurisdiction, and the direction relied on here related to apportionment in the year under appeal, not to the earlier assessment year sought to be reopened. A direction concerning a year outside the appeal could not lift the statutory bar or confer jurisdiction to reopen that assessment year. en-us Fri, 16 Jun 1967 00:00:00 +0530 Thu, 12 Feb 2009 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7191 A reassessment notice issued under section 34(1)(a) was held invalid because it was served after the ordinary limitation period and was not saved by section 34(3). The saving provision applied only where reassessment was made pursuant to a valid appellate direction within the appellate authority's jurisdiction, and the direction relied on here related to apportionment in the year under appeal, not to the earlier assessment year sought to be reopened. A direction concerning a year outside the appeal could not lift the statutory bar or confer jurisdiction to reopen that assessment year. Case-Laws Income Tax Fri, 16 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7191