https://www.taxtmi.com/caselaws?id=276869 A local notification applying the Indian Income-tax Act, 1922 to Raigarh State and making future amendments automatically applicable meant the 1948 amendment to section 34 extended to that territory when it took effect in British India. The amendment's requirement of prior Commissioner sanction before reassessment proceedings could begin therefore governed the Raigarh reassessment proceedings. The contention that the law had crystallised on merger of the State was not examined in the reference, because the question proceeded on the continued operation of the notification and the amended law. en-us Fri, 03 Jul 1959 00:00:00 +0530 Mon, 19 Nov 2018 17:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276869 A local notification applying the Indian Income-tax Act, 1922 to Raigarh State and making future amendments automatically applicable meant the 1948 amendment to section 34 extended to that territory when it took effect in British India. The amendment's requirement of prior Commissioner sanction before reassessment proceedings could begin therefore governed the Raigarh reassessment proceedings. The contention that the law had crystallised on merger of the State was not examined in the reference, because the question proceeded on the continued operation of the notification and the amended law. Case-Laws Income Tax Fri, 03 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276869