https://www.taxtmi.com/caselaws?id=286944 Section 34 of the Income-tax Act, 1922 was confined to escaped income and cases where no assessment had been made, and it did not require an original assessment duly commenced within the assessment year to be completed before year-end. The contention that such proceedings abated if the assessment order was not passed within the year of assessment was rejected. The second question did not arise on the reference, and no separate ruling was given on it. en-us Thu, 19 Feb 1931 00:00:00 +0530 Sat, 21 Mar 2020 14:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286944 Section 34 of the Income-tax Act, 1922 was confined to escaped income and cases where no assessment had been made, and it did not require an original assessment duly commenced within the assessment year to be completed before year-end. The contention that such proceedings abated if the assessment order was not passed within the year of assessment was rejected. The second question did not arise on the reference, and no separate ruling was given on it. Case-Laws Income Tax Thu, 19 Feb 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286944