https://www.taxtmi.com/caselaws?id=49393 The second proviso to section 34(3) of the Indian Income-tax Act, 1922 removes the limitation bar only for action implementing a finding or direction necessary to dispose of the proceeding before the appellate or revisional authority and within that authority's jurisdiction. Because assessments are year-specific, a finding concerning income of another year cannot justify reopening that unrelated assessment year unless necessary to decide the proceeding. The provision's different treatment of escaped income discovered in appellate or revisional proceedings has an intelligible basis connected to assessing escaped income and does not violate Article 14. The majority sustained the notice and assessment; the dissent favoured a broader construction. en-us Wed, 29 Jan 1964 00:00:00 +0530 Sat, 28 Feb 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49393 The second proviso to section 34(3) of the Indian Income-tax Act, 1922 removes the limitation bar only for action implementing a finding or direction necessary to dispose of the proceeding before the appellate or revisional authority and within that authority's jurisdiction. Because assessments are year-specific, a finding concerning income of another year cannot justify reopening that unrelated assessment year unless necessary to decide the proceeding. The provision's different treatment of escaped income discovered in appellate or revisional proceedings has an intelligible basis connected to assessing escaped income and does not violate Article 14. The majority sustained the notice and assessment; the dissent favoured a broader construction. Case-Laws Income Tax Wed, 29 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49393