https://www.taxtmi.com/caselaws?id=289537 Assessment proceedings under the Income-tax Act, 1922 begin when an assessee first comes before the authority by filing a return, or when the Income-tax Officer issues an individual notice under section 22(2) requiring a return. A general public notice under section 22(1) merely sets the process in motion and does not commence proceedings against a particular assessee, while a later notice under section 23(2) falls within proceedings already begun. On this footing, the relevant proceedings were treated as having started on the section 22(2) notice date, so the old Court Fees Act applied. en-us Tue, 16 Oct 1962 00:00:00 +0530 Wed, 05 Aug 2020 14:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289537 Assessment proceedings under the Income-tax Act, 1922 begin when an assessee first comes before the authority by filing a return, or when the Income-tax Officer issues an individual notice under section 22(2) requiring a return. A general public notice under section 22(1) merely sets the process in motion and does not commence proceedings against a particular assessee, while a later notice under section 23(2) falls within proceedings already begun. On this footing, the relevant proceedings were treated as having started on the section 22(2) notice date, so the old Court Fees Act applied. Case-Laws Income Tax Tue, 16 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289537