https://www.taxtmi.com/caselaws?id=8758 Where a valid notice had already been served on the court receiver and returns were filed and acted upon, the Income-tax Officer could not invoke section 34 on the footing that income had escaped assessment. The joint family property was in the receiver's control, so service of the section 22(2) notice on the receiver was proper, and the department had received the returns and issued a further notice in the receiver's name. Because the original assessment proceedings had not been completed, the matter could not be treated as a case of no return or escaped income. Proceedings under section 34 were therefore without jurisdiction and invalidly initiated. en-us Fri, 06 Oct 1972 00:00:00 +0530 Wed, 03 Jun 2009 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8758 Where a valid notice had already been served on the court receiver and returns were filed and acted upon, the Income-tax Officer could not invoke section 34 on the footing that income had escaped assessment. The joint family property was in the receiver's control, so service of the section 22(2) notice on the receiver was proper, and the department had received the returns and issued a further notice in the receiver's name. Because the original assessment proceedings had not been completed, the matter could not be treated as a case of no return or escaped income. Proceedings under section 34 were therefore without jurisdiction and invalidly initiated. Case-Laws Income Tax Fri, 06 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8758