https://www.taxtmi.com/caselaws?id=49258 After the Finance Act, 1956 widened section 34(1)(a) of the Indian Income-tax Act, 1922, notice for reassessment of escaped concealed income could be issued at any time for years not earlier than 31 March 1941. Section 34(1A), which had earlier dealt with war-year income when the limitation in section 34(1)(a) blocked action, was held to operate in a different field and to have worked itself out by 31 March 1956. The retention of section 34(1A) and related amendments did not restrict the plain scope of the amended general provision, and the maxim generalia specialibus non derogant could not cut down that language. The reassessment notice was therefore not time-barred. en-us Wed, 19 Jan 1966 00:00:00 +0530 Sat, 16 Aug 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49258 After the Finance Act, 1956 widened section 34(1)(a) of the Indian Income-tax Act, 1922, notice for reassessment of escaped concealed income could be issued at any time for years not earlier than 31 March 1941. Section 34(1A), which had earlier dealt with war-year income when the limitation in section 34(1)(a) blocked action, was held to operate in a different field and to have worked itself out by 31 March 1956. The retention of section 34(1A) and related amendments did not restrict the plain scope of the amended general provision, and the maxim generalia specialibus non derogant could not cut down that language. The reassessment notice was therefore not time-barred. Case-Laws Income Tax Wed, 19 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49258