Commissioner Of Income Tax vs S. Raman Chettiar

Authority: Supreme Court Date: 1964-10-27 AY: 1944-45 Section: 139, 139(4), 147, 147(a), 148 Acts: Indian Income Tax Act, 1922 Result: Assessee Citation: (1965) 55 ITR 630 (SC) : (1965) TAX 19(3)-150 Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeal No. 1096 of 1963
Whether a return filed in response to an invalid notice under section 34 of the Indian Income Tax Act, 1922, can be treated as a valid return under section 22(3) of the Act, thereby precluding the issuance of a fresh notice under section 34 for reassessment? --- Held: Yes, the return is valid under section 22(3) and the subsequent reassessment notice is invalid.

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