https://www.taxtmi.com/caselaws?id=8047 Section 34(1)(b) could not be used to reopen an assessment where the assessee had already filed a valid voluntary return for the relevant year and no assessment had been made on that return. On those facts, there was no escapement of income or assessment justifying reassessment, so the Income-tax Officer lacked jurisdiction to issue the notice. The fact that the return had not been acted on earlier did not cure the jurisdictional defect, and the limitation point did not change the result. The notice was therefore invalid and the answer to the referred question was against the revenue and in favour of the assessee. en-us Thu, 28 Jan 1971 00:00:00 +0530 Fri, 27 Mar 2009 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8047 Section 34(1)(b) could not be used to reopen an assessment where the assessee had already filed a valid voluntary return for the relevant year and no assessment had been made on that return. On those facts, there was no escapement of income or assessment justifying reassessment, so the Income-tax Officer lacked jurisdiction to issue the notice. The fact that the return had not been acted on earlier did not cure the jurisdictional defect, and the limitation point did not change the result. The notice was therefore invalid and the answer to the referred question was against the revenue and in favour of the assessee. Case-Laws Income Tax Thu, 28 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8047