https://www.taxtmi.com/caselaws?id=193398 A valid assessment notice issued under the statutory notice provision remains effective despite subsequent void or ultra vires acts by a Special Income-tax Officer; those nugatory proceedings do not terminate or abrogate the original notice. Where assessment proceedings initiated under a valid notice remain pending and have not resulted in a final determination, the income cannot be treated as having escaped assessment for the purpose of the statutory time-bar. Therefore a later assessment made in the ordinary course under the continuing valid notice is not barred by the limitation provision and is effective. en-us Mon, 24 Nov 1930 00:00:00 +0530 Thu, 27 Jul 2017 10:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193398 A valid assessment notice issued under the statutory notice provision remains effective despite subsequent void or ultra vires acts by a Special Income-tax Officer; those nugatory proceedings do not terminate or abrogate the original notice. Where assessment proceedings initiated under a valid notice remain pending and have not resulted in a final determination, the income cannot be treated as having escaped assessment for the purpose of the statutory time-bar. Therefore a later assessment made in the ordinary course under the continuing valid notice is not barred by the limitation provision and is effective. Case-Laws Income Tax Mon, 24 Nov 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193398