https://www.taxtmi.com/caselaws?id=277247 Amendment to the reassessment provision restricts issuance of a notice to situations where the tax officer, from definite information coming into his possession, discovers that income chargeable to tax has escaped assessment; on the facts the record contains earlier assessments and the officer's prior attention to the branch but no new definite information or separate discovery is recorded, so the statutory discovery prerequisite was not satisfied and the Section 34 notice issued on 29 July 1939 was held untenable in law in favour of the assessee. en-us Thu, 03 Feb 1944 00:00:00 +0630 Thu, 29 Nov 2018 17:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277247 Amendment to the reassessment provision restricts issuance of a notice to situations where the tax officer, from definite information coming into his possession, discovers that income chargeable to tax has escaped assessment; on the facts the record contains earlier assessments and the officer's prior attention to the branch but no new definite information or separate discovery is recorded, so the statutory discovery prerequisite was not satisfied and the Section 34 notice issued on 29 July 1939 was held untenable in law in favour of the assessee. Case-Laws Income Tax Thu, 03 Feb 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277247