https://www.taxtmi.com/caselaws?id=192233 Section 34 of the Indian Income-tax Act, 1922 conferred power to reassess escaped income, but it did not authorise the Income-tax Officer to review or nullify a subsisting order under section 25A recognising the disruption of a Hindu undivided family. Such an order remained operative for subsequent years until it was lawfully set aside, ordinarily under section 33B, and could not be ignored at will without undermining its finality. Earlier cases cited were distinguished because they did not address the effect of a continuing section 25A order on reassessment proceedings. The officer therefore had no jurisdiction under section 34 to disregard the section 25A order. en-us Tue, 04 May 1965 00:00:00 +0530 Sat, 20 May 2017 17:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192233 Section 34 of the Indian Income-tax Act, 1922 conferred power to reassess escaped income, but it did not authorise the Income-tax Officer to review or nullify a subsisting order under section 25A recognising the disruption of a Hindu undivided family. Such an order remained operative for subsequent years until it was lawfully set aside, ordinarily under section 33B, and could not be ignored at will without undermining its finality. Earlier cases cited were distinguished because they did not address the effect of a continuing section 25A order on reassessment proceedings. The officer therefore had no jurisdiction under section 34 to disregard the section 25A order. Case-Laws Income Tax Tue, 04 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192233