https://www.taxtmi.com/caselaws?id=49514 A general notice under section 22(1) bound every person with taxable income, including a non-resident, and created an obligation to file a return. Failure to comply with that notice constituted an omission or failure attracting reassessment under section 34(1)(a), not section 34(1)(b). Section 34(1)(b) was confined to cases where there had been no such omission or failure to make a return. The non-resident assessee's lack of actual knowledge of the general notice did not justify reading any unstated limitation into the statute, and the reassessment proceedings were held to be within limitation under section 34(1)(a). en-us Tue, 18 Oct 1960 00:00:00 +0530 Mon, 01 Sep 2014 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49514 A general notice under section 22(1) bound every person with taxable income, including a non-resident, and created an obligation to file a return. Failure to comply with that notice constituted an omission or failure attracting reassessment under section 34(1)(a), not section 34(1)(b). Section 34(1)(b) was confined to cases where there had been no such omission or failure to make a return. The non-resident assessee's lack of actual knowledge of the general notice did not justify reading any unstated limitation into the statute, and the reassessment proceedings were held to be within limitation under section 34(1)(a). Case-Laws Income Tax Tue, 18 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49514