https://www.taxtmi.com/caselaws?id=37134 A return filed under section 34(1A) of the Income-tax Act, 1922 is a special and separate reopening return for specified war years and does not operate as a return under section 22. Because section 34(1)(a) applies to cases of omission or failure to make a return under section 22, or failure fully and truly to disclose material facts, a return under section 34(1A) does not prevent the revenue from issuing notice under section 34(1)(a) for the same assessment years. The challenge to the notice therefore failed, and the section 34(1)(a) machinery remained available. en-us Mon, 23 Jul 1979 00:00:00 +0530 Fri, 26 Mar 2010 16:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37134 A return filed under section 34(1A) of the Income-tax Act, 1922 is a special and separate reopening return for specified war years and does not operate as a return under section 22. Because section 34(1)(a) applies to cases of omission or failure to make a return under section 22, or failure fully and truly to disclose material facts, a return under section 34(1A) does not prevent the revenue from issuing notice under section 34(1)(a) for the same assessment years. The challenge to the notice therefore failed, and the section 34(1)(a) machinery remained available. Case-Laws Income Tax Mon, 23 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37134