https://www.taxtmi.com/caselaws?id=290180 A later response to a reassessment notice may be treated as a valid return where the assessee had already filed a signed and verified return and the later form clearly referred back to that earlier return, so the omission to repeat particulars did not defeat substance of compliance. On the facts, the assessee was held to have shown sufficient compliance with the notices under section 34 read with section 22(2). Where the assessee failed to produce the account books called for under section 22(4), a section 23(4) assessment was sustainable without a section 23(2) notice. The note also states that section 34 applied because income had escaped assessment. en-us Mon, 16 Feb 1942 00:00:00 +0630 Sat, 12 Sep 2020 10:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290180 A later response to a reassessment notice may be treated as a valid return where the assessee had already filed a signed and verified return and the later form clearly referred back to that earlier return, so the omission to repeat particulars did not defeat substance of compliance. On the facts, the assessee was held to have shown sufficient compliance with the notices under section 34 read with section 22(2). Where the assessee failed to produce the account books called for under section 22(4), a section 23(4) assessment was sustainable without a section 23(2) notice. The note also states that section 34 applied because income had escaped assessment. Case-Laws Income Tax Mon, 16 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=290180