https://www.taxtmi.com/caselaws?id=276719 A voluntary return filed after expiry of the four-year period for normal assessment did not confer jurisdiction on the assessing officer and could not be treated as a return made in pursuance of reassessment proceedings under section 34(1)(a) of the Indian Income-tax Act, 1922. The principle applicable to voluntary returns filed within limitation did not extend beyond the normal assessment period. Accordingly, the late return did not bar valid initiation of reassessment proceedings, and the reassessment made under section 34 was upheld. en-us Fri, 20 Jul 1962 00:00:00 +0530 Fri, 16 Nov 2018 12:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276719 A voluntary return filed after expiry of the four-year period for normal assessment did not confer jurisdiction on the assessing officer and could not be treated as a return made in pursuance of reassessment proceedings under section 34(1)(a) of the Indian Income-tax Act, 1922. The principle applicable to voluntary returns filed within limitation did not extend beyond the normal assessment period. Accordingly, the late return did not bar valid initiation of reassessment proceedings, and the reassessment made under section 34 was upheld. Case-Laws Income Tax Fri, 20 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276719