https://www.taxtmi.com/caselaws?id=289946 Section 34 was treated as a limited remedy for income escaping assessment or being assessed at too low a rate, and the enquiry under it was confined to the escaped item or the facts supporting the higher rate. The Income Tax Officer was required to consider whether there had been any omission and whether the rate increase was justified, but was not bound to reopen and redetermine the assessee's entire taxable income afresh. Items not in issue or not affected by the Section 34 action did not have to be disturbed. en-us Mon, 14 Oct 1929 00:00:00 +0530 Thu, 19 Nov 2020 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289946 Section 34 was treated as a limited remedy for income escaping assessment or being assessed at too low a rate, and the enquiry under it was confined to the escaped item or the facts supporting the higher rate. The Income Tax Officer was required to consider whether there had been any omission and whether the rate increase was justified, but was not bound to reopen and redetermine the assessee's entire taxable income afresh. Items not in issue or not affected by the Section 34 action did not have to be disturbed. Case-Laws Income Tax Mon, 14 Oct 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289946