https://www.taxtmi.com/caselaws?id=289622 Reassessment under section 34 was upheld where an appellate order under section 31 first determined that salary income belonged to the individual assessee rather than the Hindu undivided family. The income-tax authority could then proceed on the basis of that finding, and the notice and reassessment were treated as made to give effect to the appellate direction. The limitation in section 34(3) did not bar the action because the proviso covered assessments made to implement a section 31 order, and the appellate authority's power to issue such a direction was not confined to the four-year period. The proceedings were therefore valid and within time. en-us Tue, 27 Mar 1962 00:00:00 +0530 Mon, 10 Aug 2020 10:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289622 Reassessment under section 34 was upheld where an appellate order under section 31 first determined that salary income belonged to the individual assessee rather than the Hindu undivided family. The income-tax authority could then proceed on the basis of that finding, and the notice and reassessment were treated as made to give effect to the appellate direction. The limitation in section 34(3) did not bar the action because the proviso covered assessments made to implement a section 31 order, and the appellate authority's power to issue such a direction was not confined to the four-year period. The proceedings were therefore valid and within time. Case-Laws Income Tax Tue, 27 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289622