https://www.taxtmi.com/caselaws?id=39799 Voluntary returns filed under section 22(1) were treated as sufficient to sustain assessment proceedings even after expiry of the ordinary limitation period, where the assessment was made in consequence of an appellate finding or direction and the matter already stood on record. The note further states that the second proviso to section 34(3) applies only to a person intimately connected with the assessment under appeal and liable for income involved in that assessment. On that footing, the Tribunal was said to have competence to issue the relevant finding and direction, removing the limitation bar for the separated unit. en-us Wed, 03 Jan 1973 00:00:00 +0530 Tue, 20 Apr 2010 13:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39799 Voluntary returns filed under section 22(1) were treated as sufficient to sustain assessment proceedings even after expiry of the ordinary limitation period, where the assessment was made in consequence of an appellate finding or direction and the matter already stood on record. The note further states that the second proviso to section 34(3) applies only to a person intimately connected with the assessment under appeal and liable for income involved in that assessment. On that footing, the Tribunal was said to have competence to issue the relevant finding and direction, removing the limitation bar for the separated unit. Case-Laws Income Tax Wed, 03 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39799