https://www.taxtmi.com/caselaws?id=7870 Proceedings initiated under section 34(1)(b) for assessment year 1951-52 were held barred by limitation because the notice was issued beyond the normal time-limit. Reliance on section 34(3) failed, as the proviso could not extend limitation for an assessment year not covered by the appellate proceedings. A finding in the appellate order for one year did not authorise reopening of a different year after the limitation period had expired, so the initiation of reassessment was not in accordance with law. en-us Thu, 05 Dec 1968 00:00:00 +0530 Mon, 23 Mar 2009 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7870 Proceedings initiated under section 34(1)(b) for assessment year 1951-52 were held barred by limitation because the notice was issued beyond the normal time-limit. Reliance on section 34(3) failed, as the proviso could not extend limitation for an assessment year not covered by the appellate proceedings. A finding in the appellate order for one year did not authorise reopening of a different year after the limitation period had expired, so the initiation of reassessment was not in accordance with law. Case-Laws Income Tax Thu, 05 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7870