https://www.taxtmi.com/caselaws?id=277248 Where an earlier assessment was void because the statutory notice was not validly issued through the required agent, the income was treated as having escaped assessment and the later notice under Section 34 was held competent. Receipts described as nazrana and zar-i-chaharum were not agricultural income: zar-i-chaharum was a share of the sale price of houses, and nazrana was a customary fee for permission to build on land, not income from agricultural operations or agricultural land revenue. A Ruling Chief recognised only under suzerainty, and not as an independent sovereign, was not exempt from income-tax on private income from property in British India. en-us Tue, 10 Feb 1942 00:00:00 +0630 Thu, 29 Nov 2018 17:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277248 Where an earlier assessment was void because the statutory notice was not validly issued through the required agent, the income was treated as having escaped assessment and the later notice under Section 34 was held competent. Receipts described as nazrana and zar-i-chaharum were not agricultural income: zar-i-chaharum was a share of the sale price of houses, and nazrana was a customary fee for permission to build on land, not income from agricultural operations or agricultural land revenue. A Ruling Chief recognised only under suzerainty, and not as an independent sovereign, was not exempt from income-tax on private income from property in British India. Case-Laws Income Tax Tue, 10 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277248