https://www.taxtmi.com/caselaws?id=39799 Voluntary returns filed under the Indian Income-tax Act, 1922, initiate assessment proceedings and may support completion of assessment after the ordinary limitation period where an appellate finding or direction attracts the second proviso to section 34(3). In that situation, section 34 need not be invoked if returns are already on record. The proviso applies to a person intimately connected with the assessment under appeal and liable for all or part of the relevant income. Following partition of a Hindu undivided family, separated units may be assessed consequentially where the appellate finding sets aside the family assessment and removes the limitation bar. 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 the Indian Income-tax Act, 1922, initiate assessment proceedings and may support completion of assessment after the ordinary limitation period where an appellate finding or direction attracts the second proviso to section 34(3). In that situation, section 34 need not be invoked if returns are already on record. The proviso applies to a person intimately connected with the assessment under appeal and liable for all or part of the relevant income. Following partition of a Hindu undivided family, separated units may be assessed consequentially where the appellate finding sets aside the family assessment and removes the limitation bar. Case-Laws Income Tax Wed, 03 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39799