https://www.taxtmi.com/caselaws?id=277246 Tax liability in an excluded area arose only when the Finance Act of the relevant year became operative there, and a later notification under Section 92(1) of the Government of India Act, 1935 could bring the Indian Finance Act, 1940 into force for the assessment proceedings. Any objection that the assessment had begun before that operative date was treated as curable by the validating regulation, so the assessment completed after the Act applied was valid. The objection based on lack of prior applicability did not survive where the assessee had also received a valid notice under Section 22(2) of the Indian Income-tax Act, 1922, appeared, and filed a return. The proceedings were therefore upheld as valid. en-us Tue, 27 Aug 1946 00:00:00 +0530 Thu, 29 Nov 2018 17:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277246 Tax liability in an excluded area arose only when the Finance Act of the relevant year became operative there, and a later notification under Section 92(1) of the Government of India Act, 1935 could bring the Indian Finance Act, 1940 into force for the assessment proceedings. Any objection that the assessment had begun before that operative date was treated as curable by the validating regulation, so the assessment completed after the Act applied was valid. The objection based on lack of prior applicability did not survive where the assessee had also received a valid notice under Section 22(2) of the Indian Income-tax Act, 1922, appeared, and filed a return. The proceedings were therefore upheld as valid. Case-Laws Income Tax Tue, 27 Aug 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277246