https://www.taxtmi.com/caselaws?id=276760 Income chargeable to tax can "escape assessment" under section 34 of the Income-tax Act, 1922 even where no notice under section 22(2) was served and the assessment process never began. The court read section 34 as remedial machinery covering not only omissions from an existing assessment but also cases where income liable to tax was never brought to assessment at all. On that construction, the absence of any prior assessment did not bar resort to section 34, and the reference was answered in favour of the Revenue. en-us Tue, 06 Oct 1936 00:00:00 +0530 Fri, 16 Nov 2018 18:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276760 Income chargeable to tax can "escape assessment" under section 34 of the Income-tax Act, 1922 even where no notice under section 22(2) was served and the assessment process never began. The court read section 34 as remedial machinery covering not only omissions from an existing assessment but also cases where income liable to tax was never brought to assessment at all. On that construction, the absence of any prior assessment did not bar resort to section 34, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Tue, 06 Oct 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276760