https://www.taxtmi.com/caselaws?id=290993 Section 22(4) of the Income-tax Act, 1922 was construed as permitting a notice for production of accounts or documents even after an assessee had filed a return, provided a notice under Section 22(2) had already been served. The filing of the return did not terminate the statutory power, because the provision was read with Section 23(4) as covering distinct stages of assessment. The earlier view that the power ended on filing of the return was treated as incorrect. The absence of an express statement of the statutory provision in the notice was also held not to invalidate it. en-us Tue, 12 Jun 1928 00:00:00 +0530 Tue, 27 Oct 2020 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290993 Section 22(4) of the Income-tax Act, 1922 was construed as permitting a notice for production of accounts or documents even after an assessee had filed a return, provided a notice under Section 22(2) had already been served. The filing of the return did not terminate the statutory power, because the provision was read with Section 23(4) as covering distinct stages of assessment. The earlier view that the power ended on filing of the return was treated as incorrect. The absence of an express statement of the statutory provision in the notice was also held not to invalidate it. Case-Laws Income Tax Tue, 12 Jun 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290993