https://www.taxtmi.com/caselaws?id=191430 A notice under section 34(1)(a) of the Indian Income-tax Act, 1922 issued after eight years could not be sustained as one given in consequence of, or to give effect to, a finding or direction in the Tribunal's order. The Tribunal had only deleted an addition for unexplained cash credits in the year under appeal; it did not find that the credits were income of an earlier year or direct reassessment for that year. The phrase relied on by the Revenue required a direct and automatic nexus with the appellate order, which was absent. The second proviso to section 34(3) therefore did not apply, the notice was without jurisdiction, and writ relief was appropriate. en-us Wed, 01 Jan 1964 00:00:00 +0530 Mon, 03 Apr 2017 17:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191430 A notice under section 34(1)(a) of the Indian Income-tax Act, 1922 issued after eight years could not be sustained as one given in consequence of, or to give effect to, a finding or direction in the Tribunal's order. The Tribunal had only deleted an addition for unexplained cash credits in the year under appeal; it did not find that the credits were income of an earlier year or direct reassessment for that year. The phrase relied on by the Revenue required a direct and automatic nexus with the appellate order, which was absent. The second proviso to section 34(3) therefore did not apply, the notice was without jurisdiction, and writ relief was appropriate. Case-Laws Income Tax Wed, 01 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191430