https://www.taxtmi.com/caselaws?id=8254 A notice under section 22(2) of the Indian Income-tax Act, 1922 may validly be served before the time for filing a return under section 22(1) expires, because the two provisions operate in different fields and section 22(2) contains no postponement requirement. The text states that the Income-tax Officer may issue the specific notice at any time during the assessment year once the requisite opinion of liability is formed. On that basis, the Tribunal's contrary view was erroneous, and the ex parte assessment under section 23(4), together with the consequential order under section 27 and penalty under section 271(1)(i), was stated to be sustainable. en-us Fri, 23 Apr 1971 00:00:00 +0530 Mon, 06 Apr 2009 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8254 A notice under section 22(2) of the Indian Income-tax Act, 1922 may validly be served before the time for filing a return under section 22(1) expires, because the two provisions operate in different fields and section 22(2) contains no postponement requirement. The text states that the Income-tax Officer may issue the specific notice at any time during the assessment year once the requisite opinion of liability is formed. On that basis, the Tribunal's contrary view was erroneous, and the ex parte assessment under section 23(4), together with the consequential order under section 27 and penalty under section 271(1)(i), was stated to be sustainable. Case-Laws Income Tax Fri, 23 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8254