https://www.taxtmi.com/caselaws?id=8045 The second proviso to section 34(3) of the Income-tax Act, 1922 lifted the limitation bar only where reassessment followed a clear finding or direction in proceedings involving the assessee or a person intimately connected with those proceedings. For one assessment year, there was no clear finding or direction authorising reassessment, so the notice issued beyond four years was time-barred. For the remaining years, although there was a direction to delete income from the mother's assessment and assess the assessee separately, the assessee was a stranger to those proceedings and the proviso could not be invoked against him. The reassessment notices and resultant assessments were therefore invalid. en-us Wed, 27 Jan 1971 00:00:00 +0530 Fri, 27 Mar 2009 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8045 The second proviso to section 34(3) of the Income-tax Act, 1922 lifted the limitation bar only where reassessment followed a clear finding or direction in proceedings involving the assessee or a person intimately connected with those proceedings. For one assessment year, there was no clear finding or direction authorising reassessment, so the notice issued beyond four years was time-barred. For the remaining years, although there was a direction to delete income from the mother's assessment and assess the assessee separately, the assessee was a stranger to those proceedings and the proviso could not be invoked against him. The reassessment notices and resultant assessments were therefore invalid. Case-Laws Income Tax Wed, 27 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8045