https://www.taxtmi.com/caselaws?id=273141 The court ruled in favor of the department regarding the addition of Rs. 25,000, invoking section 34(1)(a) of the Indian Income-tax Act, 1922. However, the court found in favor of the assessee regarding the enhancement of income from the Cochin business, deeming it unwarranted. The court did not address the issue of whether the notice was served and reassessment made in time. en-us Thu, 29 Mar 1962 00:00:00 +0530 Fri, 08 Jun 2018 10:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273141 The court ruled in favor of the department regarding the addition of Rs. 25,000, invoking section 34(1)(a) of the Indian Income-tax Act, 1922. However, the court found in favor of the assessee regarding the enhancement of income from the Cochin business, deeming it unwarranted. The court did not address the issue of whether the notice was served and reassessment made in time. Case-Laws Income Tax Thu, 29 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273141