https://www.taxtmi.com/caselaws?id=193398 A valid notice under Section 22(2) kept the assessment proceedings alive, and the later proceedings before the Special Income-tax Officer did not nullify that notice. As the original proceedings had not ended in a final assessment, the income could not be treated as escaped assessment, and Section 34 did not bar completion of the assessment. The subsequent assessment by the jurisdictional Income-tax Officer under Section 23(3) was therefore valid, and the reference was answered in favour of the Revenue. 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 notice under Section 22(2) kept the assessment proceedings alive, and the later proceedings before the Special Income-tax Officer did not nullify that notice. As the original proceedings had not ended in a final assessment, the income could not be treated as escaped assessment, and Section 34 did not bar completion of the assessment. The subsequent assessment by the jurisdictional Income-tax Officer under Section 23(3) was therefore valid, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Mon, 24 Nov 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193398