https://www.taxtmi.com/caselaws?id=57927 Section 8(b) of the Companies (Profits) Surtax Act, 1964 requires the Income-tax Officer to serve a notice on the assessee within four years from the end of the relevant assessment year. The provision was construed as analogous to section 34 of the Income-tax Act, 1922, so limitation is met only by service of notice within time, not by mere issuance. As the notice was issued before the deadline but served after it, the reassessment was held invalid and was set aside in favour of the assessee. en-us Tue, 20 Jul 1982 00:00:00 +0530 Wed, 15 Dec 2010 14:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57927 Section 8(b) of the Companies (Profits) Surtax Act, 1964 requires the Income-tax Officer to serve a notice on the assessee within four years from the end of the relevant assessment year. The provision was construed as analogous to section 34 of the Income-tax Act, 1922, so limitation is met only by service of notice within time, not by mere issuance. As the notice was issued before the deadline but served after it, the reassessment was held invalid and was set aside in favour of the assessee. Case-Laws Income Tax Tue, 20 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57927