https://www.taxtmi.com/caselaws?id=8046 A reference on reassessment under section 34 of the Income-tax Act, 1922 turned on the limits of issues that could be argued before the High Court. A challenge to the validity of the minors' return could not be raised as a new point because the Tribunal had refused leave and the revenue had not used the proper reference procedure to question that refusal. Reopening under section 34(1)(a) required omission to file a return or failure to disclose fully and truly all material facts, and those conditions were not present on the accepted facts. Reliance on section 34(1)(b) also failed, and section 35 could not be invoked because no action had been taken under it. en-us Thu, 28 Jan 1971 00:00:00 +0530 Fri, 27 Mar 2009 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8046 A reference on reassessment under section 34 of the Income-tax Act, 1922 turned on the limits of issues that could be argued before the High Court. A challenge to the validity of the minors' return could not be raised as a new point because the Tribunal had refused leave and the revenue had not used the proper reference procedure to question that refusal. Reopening under section 34(1)(a) required omission to file a return or failure to disclose fully and truly all material facts, and those conditions were not present on the accepted facts. Reliance on section 34(1)(b) also failed, and section 35 could not be invoked because no action had been taken under it. Case-Laws Income Tax Thu, 28 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8046