https://www.taxtmi.com/caselaws?id=276955 A fresh notice under section 34(1)(a) of the Income-tax Act, 1922 could not be issued on the same income after the earlier appellate proceedings had attained finality. The Court held that the prior Tribunal order had not quashed the section 34 proceedings in respect of the interest income; it had merely erred in setting aside the assessment without deciding that item on merits. Because a valid appellate order had become final under section 33(6), the department was barred from reopening the same matter on the same facts. The 1948 amendment to section 34 did not retrospectively displace that finality. The fresh notice was therefore invalid and the reference was answered in favour of the assessee. en-us Thu, 09 Mar 1961 00:00:00 +0530 Wed, 21 Nov 2018 09:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276955 A fresh notice under section 34(1)(a) of the Income-tax Act, 1922 could not be issued on the same income after the earlier appellate proceedings had attained finality. The Court held that the prior Tribunal order had not quashed the section 34 proceedings in respect of the interest income; it had merely erred in setting aside the assessment without deciding that item on merits. Because a valid appellate order had become final under section 33(6), the department was barred from reopening the same matter on the same facts. The 1948 amendment to section 34 did not retrospectively displace that finality. The fresh notice was therefore invalid and the reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 09 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276955