https://www.taxtmi.com/caselaws?id=29201 Reassessment under section 34 of the Indian Income-tax Act, 1922 requires a valid notice and satisfaction of the statutory condition precedent, but omission of the assessee's status in the notice did not invalidate the proceedings where the assessee was clearly identifiable and there was no dispute as to identity. In a first assessment situation, the assessee's status could be determined during the assessment proceedings. A mismatch between sanction obtained in the name of an unregistered firm and assessment made as an association of persons likewise did not affect jurisdiction, because the same assessee remained in issue. The reassessment and assessment were therefore upheld. en-us Wed, 22 Apr 1981 00:00:00 +0530 Thu, 11 Mar 2010 13:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29201 Reassessment under section 34 of the Indian Income-tax Act, 1922 requires a valid notice and satisfaction of the statutory condition precedent, but omission of the assessee's status in the notice did not invalidate the proceedings where the assessee was clearly identifiable and there was no dispute as to identity. In a first assessment situation, the assessee's status could be determined during the assessment proceedings. A mismatch between sanction obtained in the name of an unregistered firm and assessment made as an association of persons likewise did not affect jurisdiction, because the same assessee remained in issue. The reassessment and assessment were therefore upheld. Case-Laws Income Tax Wed, 22 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29201