https://www.taxtmi.com/caselaws?id=199110 A reassessment notice issued after the normal limitation period is saved only when it is directly referable to a definite finding or direction in an appellate order. A tentative observation that income may be assessable in another year is not enough, because the appellate authority must actually determine that year or give a clear direction to act on it. Here, the appellate order did not decide that the income belonged to 1944-45; it only noted that it could be assessed, if at all, for that year. The notice was therefore not protected by the second proviso to section 34(3), was time-barred, and lacked jurisdiction. en-us Mon, 26 Aug 1957 00:00:00 +0530 Tue, 20 Feb 2018 14:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199110 A reassessment notice issued after the normal limitation period is saved only when it is directly referable to a definite finding or direction in an appellate order. A tentative observation that income may be assessable in another year is not enough, because the appellate authority must actually determine that year or give a clear direction to act on it. Here, the appellate order did not decide that the income belonged to 1944-45; it only noted that it could be assessed, if at all, for that year. The notice was therefore not protected by the second proviso to section 34(3), was time-barred, and lacked jurisdiction. Case-Laws Income Tax Mon, 26 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199110