https://www.taxtmi.com/caselaws?id=289502 A voluntary return filed under section 22(3) after the expiry of the assessment period under section 23 does not bind the Income Tax Officer to complete the assessment in the ordinary course. Once limitation for assessment has expired, the belated return cannot revive a barred assessment or compel action under section 23. In that situation, if income has escaped assessment because no timely return was filed, proceedings under section 34(1)(a) remain available. The belated filing does not prevent reopening, and reassessment can validly proceed under the escape-assessment provision. en-us Mon, 06 Sep 1965 00:00:00 +0530 Tue, 04 Aug 2020 12:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289502 A voluntary return filed under section 22(3) after the expiry of the assessment period under section 23 does not bind the Income Tax Officer to complete the assessment in the ordinary course. Once limitation for assessment has expired, the belated return cannot revive a barred assessment or compel action under section 23. In that situation, if income has escaped assessment because no timely return was filed, proceedings under section 34(1)(a) remain available. The belated filing does not prevent reopening, and reassessment can validly proceed under the escape-assessment provision. Case-Laws Income Tax Mon, 06 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289502