https://www.taxtmi.com/caselaws?id=27966 Reassessment under section 34 reopens the assessment as a whole and requires total income and tax liability to be determined afresh, so a lawful rebate on dividend income may be claimed in reassessment even if it was not raised in the original proceedings, provided it was not previously decided. Paragraph 6A of the Part B States (Taxation Concessions) Order, 1950, however, applies only within the assessment years expressly covered by it and cannot be extended to later years. The concessional rebate was confined to the specified years at the rates stated in the provision, and no rebate was available for the later assessment year. en-us Mon, 19 Dec 1983 00:00:00 +0530 Mon, 26 Jun 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27966 Reassessment under section 34 reopens the assessment as a whole and requires total income and tax liability to be determined afresh, so a lawful rebate on dividend income may be claimed in reassessment even if it was not raised in the original proceedings, provided it was not previously decided. Paragraph 6A of the Part B States (Taxation Concessions) Order, 1950, however, applies only within the assessment years expressly covered by it and cannot be extended to later years. The concessional rebate was confined to the specified years at the rates stated in the provision, and no rebate was available for the later assessment year. Case-Laws Income Tax Mon, 19 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27966