https://www.taxtmi.com/caselaws?id=37098 A mere office note referring to earlier dropping of proceedings does not itself conclude assessment proceedings unless supported by an order or record entry showing actual termination. Where no such supporting material exists, proceedings initiated pursuant to the returns remain pending; reassessment cannot validly be initiated during that pendency. The jurisdictional issue follows from the plain construction of the note, making proposed reference questions unnecessary, while reassessment merits become academic. The Tribunal's refusal to state the case was therefore justified, and the reference application failed. en-us Thu, 06 Sep 1979 00:00:00 +0530 Fri, 26 Mar 2010 13:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37098 A mere office note referring to earlier dropping of proceedings does not itself conclude assessment proceedings unless supported by an order or record entry showing actual termination. Where no such supporting material exists, proceedings initiated pursuant to the returns remain pending; reassessment cannot validly be initiated during that pendency. The jurisdictional issue follows from the plain construction of the note, making proposed reference questions unnecessary, while reassessment merits become academic. The Tribunal's refusal to state the case was therefore justified, and the reference application failed. Case-Laws Income Tax Thu, 06 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37098