https://www.taxtmi.com/caselaws?id=49569 Section 34 of the Income-tax Act, 1922 could be invoked in Delhi because assessment jurisdiction was determined by section 64 and the assessee was resident and working there. Deemed dividend income under section 23A, once treated as distributed on the statutory fiction, counted as income that had escaped assessment if omitted from the original assessment, and was therefore reassessable. Section 23A was also upheld as within legislative competence as an anti-evasion measure falling within the taxing power and its ancillary scope. The reassessment was sustained, the constitutional challenge failed, and the appeal was dismissed with costs. en-us Fri, 02 Sep 1960 00:00:00 +0530 Mon, 03 Nov 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49569 Section 34 of the Income-tax Act, 1922 could be invoked in Delhi because assessment jurisdiction was determined by section 64 and the assessee was resident and working there. Deemed dividend income under section 23A, once treated as distributed on the statutory fiction, counted as income that had escaped assessment if omitted from the original assessment, and was therefore reassessable. Section 23A was also upheld as within legislative competence as an anti-evasion measure falling within the taxing power and its ancillary scope. The reassessment was sustained, the constitutional challenge failed, and the appeal was dismissed with costs. Case-Laws Income Tax Fri, 02 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49569