https://www.taxtmi.com/caselaws?id=39500 Section 34(3) of the Indian Income-tax Act, 1922 allows reassessment action taken in consequence of, or to give effect to, an appellate finding or direction. The expression "any person" is confined to a person closely connected with the assessment year and liable for the income under consideration, not a stranger to the proceedings. On these facts, a non-resident company linked to its agent's assessment fell within the appellate direction, so the reassessment notice was treated as valid and not barred by limitation. en-us Mon, 31 Jan 1972 00:00:00 +0530 Fri, 16 Apr 2010 17:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39500 Section 34(3) of the Indian Income-tax Act, 1922 allows reassessment action taken in consequence of, or to give effect to, an appellate finding or direction. The expression "any person" is confined to a person closely connected with the assessment year and liable for the income under consideration, not a stranger to the proceedings. On these facts, a non-resident company linked to its agent's assessment fell within the appellate direction, so the reassessment notice was treated as valid and not barred by limitation. Case-Laws Income Tax Mon, 31 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39500