https://www.taxtmi.com/caselaws?id=286972 Section 34 of the Income-tax Act could be invoked only where income chargeable to tax had escaped assessment. As the assessee had already filed a return and assessment proceedings were still pending, mere non-completion of the regular assessment did not amount to escapement of income. The proper course was to complete the assessment under the ordinary assessment provisions, not to reopen proceedings under Section 34. The HC held that the provision was wrongly invoked, the assessment made thereunder was without jurisdiction, and the reference was answered against the department in favour of the assessee. en-us Fri, 15 Jul 1955 00:00:00 +0530 Wed, 25 Nov 2020 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286972 Section 34 of the Income-tax Act could be invoked only where income chargeable to tax had escaped assessment. As the assessee had already filed a return and assessment proceedings were still pending, mere non-completion of the regular assessment did not amount to escapement of income. The proper course was to complete the assessment under the ordinary assessment provisions, not to reopen proceedings under Section 34. The HC held that the provision was wrongly invoked, the assessment made thereunder was without jurisdiction, and the reference was answered against the department in favour of the assessee. Case-Laws Income Tax Fri, 15 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286972