https://www.taxtmi.com/caselaws?id=49514 The court upheld that the assessment proceedings were initiated within the limitation period under section 34(1)(a) of the Income-tax Act. It was clarified that non-residents are obligated to submit returns under section 22(1) and failure to do so constitutes an omission under section 34(1)(a). The appellant's argument that non-residents require a special notice under section 22(2) was rejected. The appeal was dismissed, affirming the validity of assessments conducted within the statutory limitation period. 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 The court upheld that the assessment proceedings were initiated within the limitation period under section 34(1)(a) of the Income-tax Act. It was clarified that non-residents are obligated to submit returns under section 22(1) and failure to do so constitutes an omission under section 34(1)(a). The appellant's argument that non-residents require a special notice under section 22(2) was rejected. The appeal was dismissed, affirming the validity of assessments conducted within the statutory limitation period. Case-Laws Income Tax Tue, 18 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49514