Supreme Court Upholds Income-Tax Reassessment Notice Under Amended Section 34(1)(a) for War Years Despite Special Provision Section 34(1A). The Court Holds That 'At Any Time' in Section 34(1)(a) After 1956 Amendment Removes Limitation Bar and Section 34(1A) Does Not Operate as Restriction....
Background: The dispute concerned reassessment proceedings under the Indian Income-tax Act, 1922 for the assessment year 1945-46, arising from alleged escaped income of an undivided Hindu family firm,...




