https://www.taxtmi.com/caselaws?id=49348 A return filed in response to an invalid notice under section 34 of the Indian Income-tax Act, 1922 was held capable of qualifying as a valid return under section 22(3) if it was otherwise valid and filed before assessment became time-barred. Section 22(3) was interpreted as permitting a return at any time before assessment, without requiring it to be wholly voluntary or unprompted. The invalidity of the reassessment notice did not automatically invalidate the return made in response to it. On that footing, the later reassessment challenge failed, and the return remained effective for section 22(3) purposes. en-us Tue, 27 Oct 1964 00:00:00 +0530 Thu, 21 Aug 2014 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49348 A return filed in response to an invalid notice under section 34 of the Indian Income-tax Act, 1922 was held capable of qualifying as a valid return under section 22(3) if it was otherwise valid and filed before assessment became time-barred. Section 22(3) was interpreted as permitting a return at any time before assessment, without requiring it to be wholly voluntary or unprompted. The invalidity of the reassessment notice did not automatically invalidate the return made in response to it. On that footing, the later reassessment challenge failed, and the return remained effective for section 22(3) purposes. Case-Laws Income Tax Tue, 27 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49348