https://www.taxtmi.com/caselaws?id=39970 In a taxing statute, the expression "escaped assessment" was construed broadly to include both non-assessment and under-assessment. Where a person liable to tax filed no return and was not assessed at all, the liability was treated as having escaped assessment. Reading sections 6 to 8 together, proceedings for such assessment had to be commenced within the one-year limitation period prescribed by the statute. Proceedings initiated after expiry of that period were therefore barred, and the assessee succeeded on limitation. en-us Fri, 30 Jul 1971 00:00:00 +0530 Thu, 07 Aug 2014 23:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39970 In a taxing statute, the expression "escaped assessment" was construed broadly to include both non-assessment and under-assessment. Where a person liable to tax filed no return and was not assessed at all, the liability was treated as having escaped assessment. Reading sections 6 to 8 together, proceedings for such assessment had to be commenced within the one-year limitation period prescribed by the statute. Proceedings initiated after expiry of that period were therefore barred, and the assessee succeeded on limitation. Case-Laws Indian Laws Fri, 30 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39970