https://www.taxtmi.com/caselaws?id=276482 Reliable contemporaneous records proved service of the reassessment notice on 28 March 1957, so the factual objection of non-service failed. After the amendment by section 18 of the Finance Act, 1956, section 34(1)(a) of the Income-tax Act, 1922 required the notice to be issued within the prescribed period, while service could validly occur later. The earlier rule that both issue and service had to be completed within eight years was inapplicable. The reassessment challenge therefore failed on limitation and service, and the assessment proceedings were upheld. en-us Tue, 22 Apr 1958 00:00:00 +0530 Mon, 12 Nov 2018 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276482 Reliable contemporaneous records proved service of the reassessment notice on 28 March 1957, so the factual objection of non-service failed. After the amendment by section 18 of the Finance Act, 1956, section 34(1)(a) of the Income-tax Act, 1922 required the notice to be issued within the prescribed period, while service could validly occur later. The earlier rule that both issue and service had to be completed within eight years was inapplicable. The reassessment challenge therefore failed on limitation and service, and the assessment proceedings were upheld. Case-Laws Income Tax Tue, 22 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276482