https://www.taxtmi.com/caselaws?id=199873 Section 34 limitation was examined in relation to reassessments following appellate findings on Hindu undivided family partition. The text explains that a return and partition claim, once acted upon in assessment proceedings, could bring section 34 into play rather than leaving the return untouched. It also notes that the amended section 34 proviso applied where the four-year period had not expired when the amendment commenced, and that the retrospective proviso saved assessments or reassessments made on the assessee or another person in consequence of an appellate finding or direction. An appellate order recognising partition was treated as information under section 34(1)(b), showing that information may arise from within the income-tax appellate hierarchy. en-us Wed, 09 May 1962 00:00:00 +0530 Wed, 14 Mar 2018 14:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199873 Section 34 limitation was examined in relation to reassessments following appellate findings on Hindu undivided family partition. The text explains that a return and partition claim, once acted upon in assessment proceedings, could bring section 34 into play rather than leaving the return untouched. It also notes that the amended section 34 proviso applied where the four-year period had not expired when the amendment commenced, and that the retrospective proviso saved assessments or reassessments made on the assessee or another person in consequence of an appellate finding or direction. An appellate order recognising partition was treated as information under section 34(1)(b), showing that information may arise from within the income-tax appellate hierarchy. Case-Laws Income Tax Wed, 09 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199873