https://www.taxtmi.com/caselaws?id=276481 A special reopening provision for escaped income relating to previous years between 1 September 1939 and 31 March 1946, with an express final date of 31 March 1956 for issuing notice, was held to prevail over the general reopening power under section 34(1)(a) of the Income-tax Act, 1922. Applying harmonious construction, the later retrospective amendment to the general provision did not override the specific limitation built into section 34(1A). The notice issued on 25 July 1958 was therefore treated as falling under section 34(1A) and was time-barred. en-us Fri, 08 Sep 1961 00:00:00 +0530 Mon, 12 Nov 2018 17:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276481 A special reopening provision for escaped income relating to previous years between 1 September 1939 and 31 March 1946, with an express final date of 31 March 1956 for issuing notice, was held to prevail over the general reopening power under section 34(1)(a) of the Income-tax Act, 1922. Applying harmonious construction, the later retrospective amendment to the general provision did not override the specific limitation built into section 34(1A). The notice issued on 25 July 1958 was therefore treated as falling under section 34(1A) and was time-barred. Case-Laws Income Tax Fri, 08 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276481