https://www.taxtmi.com/caselaws?id=49258 The court held that notices for reassessment under section 34(1)(a) of the Indian Income-tax Act, as amended in 1956, could be issued "at any time" for concealed income, including for the war years. The amendment aimed to lift the bar of limitation for all periods. The court dismissed the petition filed under article 226 of the Constitution, setting aside the High Court's order and allowing the appeals with costs. 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 The court held that notices for reassessment under section 34(1)(a) of the Indian Income-tax Act, as amended in 1956, could be issued "at any time" for concealed income, including for the war years. The amendment aimed to lift the bar of limitation for all periods. The court dismissed the petition filed under article 226 of the Constitution, setting aside the High Court's order and allowing the appeals with costs. Case-Laws Income Tax Wed, 19 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49258