https://www.taxtmi.com/caselaws?id=292988 An assessment made on income outside the charging provision is a nullity, not a valid and final determination, and may be cancelled through revisional power under Section 33. On that basis, the Commissioner could not refuse relief merely because the assessee had not kept each later assessment alive by separate appeal or reference. The absence of a prescribed limitation period for Section 33 did not bar relief where the assessee approached the Commissioner within a reasonable time after the Privy Council ruling. The argument based on res judicata was rejected because the common legal issue had already been determined in the test case. The impugned assessments were therefore liable to be cancelled and the sums repaid. en-us Thu, 23 Mar 1944 00:00:00 +0630 Mon, 18 Jan 2021 13:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292988 An assessment made on income outside the charging provision is a nullity, not a valid and final determination, and may be cancelled through revisional power under Section 33. On that basis, the Commissioner could not refuse relief merely because the assessee had not kept each later assessment alive by separate appeal or reference. The absence of a prescribed limitation period for Section 33 did not bar relief where the assessee approached the Commissioner within a reasonable time after the Privy Council ruling. The argument based on res judicata was rejected because the common legal issue had already been determined in the test case. The impugned assessments were therefore liable to be cancelled and the sums repaid. Case-Laws Income Tax Thu, 23 Mar 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292988