Income Tax Officer vs K.N. Guruswamy

Whether the Income Tax Officer had jurisdiction to issue notice under Section 34 of the Indian Income Tax Act, 1922 for reassessment of income for assessment years 1945-46 to 1948-49 in the retroceded area of Bangalore after constitutional changes --- Held Yes; Whether the expression 'levy, assessment and collection of income-tax' in Section 13(1) of the Finance Act, 1950 includes reassessment proceedings under Section 34 --- Held Yes; Whether the saving provisions in Mysore Act XXXI of 1948 and Mysore Act LVII of 1948 save Section 34 of the Indian Income Tax Act, 1922 for reassessment proceedings --- Held Yes