https://www.taxtmi.com/caselaws?id=193243 A voluntary return filed under section 22(1) of the Income-tax Act, 1922 remains a valid return even where it discloses income below the taxable limit. The meaning of "return" does not change between sub-sections of section 22, and such a filing cannot be treated as no return merely because the income stated is below the assessable minimum. On that basis, the return validly set assessment proceedings in motion, and section 34 was not required simply because no prior notice under section 22(2) had been issued. The assessment was therefore valid. en-us Tue, 05 Feb 1957 00:00:00 +0530 Wed, 19 Jul 2017 18:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193243 A voluntary return filed under section 22(1) of the Income-tax Act, 1922 remains a valid return even where it discloses income below the taxable limit. The meaning of "return" does not change between sub-sections of section 22, and such a filing cannot be treated as no return merely because the income stated is below the assessable minimum. On that basis, the return validly set assessment proceedings in motion, and section 34 was not required simply because no prior notice under section 22(2) had been issued. The assessment was therefore valid. Case-Laws Income Tax Tue, 05 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193243