https://www.taxtmi.com/caselaws?id=199724 Section 34 authorises reassessment only of income that has escaped assessment or been assessed too low, and the reassessing authority's jurisdiction is confined to that escaped income. An assessee may resist reassessment by showing that the alleged escaped income was in fact already assessed, but once escapement is established, the assessee cannot use those proceedings to reopen unrelated heads of income or challenge an original over-assessment elsewhere. The reassessment could therefore proceed in respect of the escaped income, and the objection based on over-assessment of other heads was rejected. en-us Mon, 05 May 1930 00:00:00 +0530 Fri, 09 Mar 2018 16:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199724 Section 34 authorises reassessment only of income that has escaped assessment or been assessed too low, and the reassessing authority's jurisdiction is confined to that escaped income. An assessee may resist reassessment by showing that the alleged escaped income was in fact already assessed, but once escapement is established, the assessee cannot use those proceedings to reopen unrelated heads of income or challenge an original over-assessment elsewhere. The reassessment could therefore proceed in respect of the escaped income, and the objection based on over-assessment of other heads was rejected. Case-Laws Income Tax Mon, 05 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199724