https://www.taxtmi.com/caselaws?id=288808 Interprets the scope of reassessment under section 34(1)(b): the qualifier "such" does not confine inquiry to the specific item that prompted reopening; where proceedings under s.34(1)(b) are validly initiated the Assessing Officer may examine and assess all income which has escaped assessment for that year. Operative effect: reassessment is not limited to known income at notice issuance and the revenue's entitlement to assess additional escaped income is affirmed. en-us Mon, 22 Jan 1962 00:00:00 +0530 Tue, 30 Jun 2020 16:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288808 Interprets the scope of reassessment under section 34(1)(b): the qualifier "such" does not confine inquiry to the specific item that prompted reopening; where proceedings under s.34(1)(b) are validly initiated the Assessing Officer may examine and assess all income which has escaped assessment for that year. Operative effect: reassessment is not limited to known income at notice issuance and the revenue's entitlement to assess additional escaped income is affirmed. Case-Laws Income Tax Mon, 22 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288808