https://www.taxtmi.com/caselaws?id=191795 A notice under Section 34 need not follow any prescribed form if it adequately informs the assessee of the matter to be answered. The article also explains that where the tax authorities have found as a fact that dividend income alleged to have escaped assessment was not included in the earlier assessment, the assessee cannot insist on reopening the entire assessment merely by claiming that the income was assessed under another head. The operative point is that a factual finding on non-inclusion of the income defeats any demand for a de novo reopening of the whole assessment; only the escaped income may be brought to tax. en-us Tue, 12 Mar 1935 00:00:00 +0530 Sat, 22 Apr 2017 13:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191795 A notice under Section 34 need not follow any prescribed form if it adequately informs the assessee of the matter to be answered. The article also explains that where the tax authorities have found as a fact that dividend income alleged to have escaped assessment was not included in the earlier assessment, the assessee cannot insist on reopening the entire assessment merely by claiming that the income was assessed under another head. The operative point is that a factual finding on non-inclusion of the income defeats any demand for a de novo reopening of the whole assessment; only the escaped income may be brought to tax. Case-Laws Income Tax Tue, 12 Mar 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191795