https://www.taxtmi.com/caselaws?id=292838 A writ under Article 226 was held not to lie to quash income-tax reassessment notice merely because it was said to be issued under the wrong version of section 34. The Court held that both the earlier and amended provisions empowered the assessing authority to determine whether income had escaped assessment and to proceed under the statutory machinery, so the alleged defect was not a total want of jurisdiction. As the objection was not apparent on the face of the notice and could be raised before the income-tax authorities, the statutory scheme of objections, appeals and further remedies was the proper course. The challenge to the notice therefore failed at the writ stage. en-us Fri, 06 Feb 1953 00:00:00 +0530 Sat, 09 Jan 2021 13:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292838 A writ under Article 226 was held not to lie to quash income-tax reassessment notice merely because it was said to be issued under the wrong version of section 34. The Court held that both the earlier and amended provisions empowered the assessing authority to determine whether income had escaped assessment and to proceed under the statutory machinery, so the alleged defect was not a total want of jurisdiction. As the objection was not apparent on the face of the notice and could be raised before the income-tax authorities, the statutory scheme of objections, appeals and further remedies was the proper course. The challenge to the notice therefore failed at the writ stage. Case-Laws Income Tax Fri, 06 Feb 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292838