https://www.taxtmi.com/caselaws?id=290995 Section 22(4) of the Income-tax Act, 1922 was construed as a pre-inquiry power meant to operate before the assessment inquiry under Section 23(3), so the officer can decide whether to accept the return or proceed further. Section 23(4) was treated as confined to the defaults expressly listed in that provision and not to a default arising after a Section 23(3) inquiry has begun. Applying that construction, a notice issued after commencement of the original assessment inquiry for 1925-1926 was invalid and could not support summary assessment, while the notice issued for the supplementary assessment under Section 34 for 1924-1925 was valid. en-us Thu, 22 Dec 1927 00:00:00 +0530 Sat, 24 Oct 2020 09:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290995 Section 22(4) of the Income-tax Act, 1922 was construed as a pre-inquiry power meant to operate before the assessment inquiry under Section 23(3), so the officer can decide whether to accept the return or proceed further. Section 23(4) was treated as confined to the defaults expressly listed in that provision and not to a default arising after a Section 23(3) inquiry has begun. Applying that construction, a notice issued after commencement of the original assessment inquiry for 1925-1926 was invalid and could not support summary assessment, while the notice issued for the supplementary assessment under Section 34 for 1924-1925 was valid. Case-Laws Income Tax Thu, 22 Dec 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290995