https://www.taxtmi.com/caselaws?id=191540 Statutory constructive notice under section 22(1) of the Income-tax Act, 1922 was treated as sufficient once the prescribed mode of publication was satisfied, and actual knowledge by the assessee was not required. The notice was held effective even for a non-resident, because the power to tax non-residents included the power to require a return by notice. The distinction between "omission" and "failure" under section 34 was material: non-filing of a return was treated as an omission, bringing the matter within section 34(1)(a) and its eight-year limitation period rather than section 34(1)(b). en-us Wed, 28 Sep 1955 00:00:00 +0530 Thu, 06 Apr 2017 16:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191540 Statutory constructive notice under section 22(1) of the Income-tax Act, 1922 was treated as sufficient once the prescribed mode of publication was satisfied, and actual knowledge by the assessee was not required. The notice was held effective even for a non-resident, because the power to tax non-residents included the power to require a return by notice. The distinction between "omission" and "failure" under section 34 was material: non-filing of a return was treated as an omission, bringing the matter within section 34(1)(a) and its eight-year limitation period rather than section 34(1)(b). Case-Laws Income Tax Wed, 28 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191540