https://www.taxtmi.com/caselaws?id=192862 A return filed in response to an invalid reassessment notice under section 34 of the Income-tax Act, 1922 remains a valid return under section 22(3) once submitted, because the initial notice lacked the mandatory prior sanction of the Commissioner. The Department could not then proceed on the footing that no return had been filed for the purpose of issuing a fresh notice under section 34(1)(a). The later reassessment notice, based on that incorrect assumption of non-filing, had no statutory foundation and was therefore invalid and without jurisdiction. The answer to the referred question was against the Revenue and in favour of the assessee. en-us Tue, 03 Jan 1961 00:00:00 +0530 Tue, 27 Jun 2017 17:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192862 A return filed in response to an invalid reassessment notice under section 34 of the Income-tax Act, 1922 remains a valid return under section 22(3) once submitted, because the initial notice lacked the mandatory prior sanction of the Commissioner. The Department could not then proceed on the footing that no return had been filed for the purpose of issuing a fresh notice under section 34(1)(a). The later reassessment notice, based on that incorrect assumption of non-filing, had no statutory foundation and was therefore invalid and without jurisdiction. The answer to the referred question was against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 03 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192862