Commissioner Of Income Tax vs Sardar Lakhmir Singh

Whether the assessment made on 27th November 1953 under Section 34(3) of the Income Tax Act, 1922, as amended by the 1953 Amendment Act, was validly made despite being beyond the prescribed four-year limitation period --- Held No; Whether the second proviso to Section 34(3) as amended by the 1953 Act could revive a time-barred assessment that became barred before 1st April 1952 --- Held No; Whether Section 31 of the 1953 Amendment Act could validate the assessment --- Held No, as the question did not encompass this issue and materials were insufficient.