https://www.taxtmi.com/caselaws?id=27644 The reference question on the validity of reassessment proceedings under section 34(1) of the Indian Income-tax Act, 1922, did not properly reflect the real controversy because the Tribunal had not expressed an opinion on that issue. The High Court followed the normal reference procedure, reframed the question, and required the Tribunal to examine the material available to the Income-tax Officer when action under section 34(1) was taken before the High Court answered the issue. The matter was therefore sent back to the Tribunal for its opinion on the reassessment challenge. en-us Mon, 19 Sep 1983 00:00:00 +0530 Mon, 15 Feb 2010 11:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27644 The reference question on the validity of reassessment proceedings under section 34(1) of the Indian Income-tax Act, 1922, did not properly reflect the real controversy because the Tribunal had not expressed an opinion on that issue. The High Court followed the normal reference procedure, reframed the question, and required the Tribunal to examine the material available to the Income-tax Officer when action under section 34(1) was taken before the High Court answered the issue. The matter was therefore sent back to the Tribunal for its opinion on the reassessment challenge. Case-Laws Income Tax Mon, 19 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27644