https://www.taxtmi.com/caselaws?id=290203 A valid notice under section 34 to the original assessee can lawfully set reassessment in motion, and if succession is discovered during those proceedings, section 26(2) permits assessment of the successor without starting afresh. The timing of the succession after the close of the relevant year does not invalidate the assessment, because the successor is assessed as if the business had been carried on throughout the year of account. Fresh notices under sections 22(2), 22(4) and 23(2) are not required once reassessment has already begun under section 34. en-us Wed, 03 May 1933 00:00:00 +0530 Mon, 14 Sep 2020 12:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290203 A valid notice under section 34 to the original assessee can lawfully set reassessment in motion, and if succession is discovered during those proceedings, section 26(2) permits assessment of the successor without starting afresh. The timing of the succession after the close of the relevant year does not invalidate the assessment, because the successor is assessed as if the business had been carried on throughout the year of account. Fresh notices under sections 22(2), 22(4) and 23(2) are not required once reassessment has already begun under section 34. Case-Laws Income Tax Wed, 03 May 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290203