https://www.taxtmi.com/caselaws?id=49529 The Supreme Court upheld the High Court's decision, ruling that assessment proceedings initiated under section 34 of the Indian Income-tax Act were invalid due to non-compliance with the requirement of obtaining approval from the Commissioner before issuing notices. The case did not extensively address the inclusion of interest on arrears of agricultural rent in the assessee's income, focusing primarily on the procedural irregularity. The appeal by the Commissioner of Income-tax was dismissed, emphasizing the significance of adhering to statutory provisions in assessment proceedings. en-us Tue, 29 Nov 1960 00:00:00 +0530 Mon, 01 Sep 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49529 The Supreme Court upheld the High Court's decision, ruling that assessment proceedings initiated under section 34 of the Indian Income-tax Act were invalid due to non-compliance with the requirement of obtaining approval from the Commissioner before issuing notices. The case did not extensively address the inclusion of interest on arrears of agricultural rent in the assessee's income, focusing primarily on the procedural irregularity. The appeal by the Commissioner of Income-tax was dismissed, emphasizing the significance of adhering to statutory provisions in assessment proceedings. Case-Laws Income Tax Tue, 29 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49529