Supreme Court of India
Commissioner of Income-tax, Calcutta v. Bidhu Bhushan Sarkar (dead) through His Legal Representative Mihir Kumar Sarkar
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From the headnote
Income-tax Act, 1922, ss. 5(7A), 34-Proceeding pursuant to notice under s. 34 "filed" by Additional Income-tax Officer as another prloceed ing for same year pending before Principal income-tax Officer-Latter Issuing another notice under s. 34-Whether proceeding on first notice still pending-Whether second notice and assessment thereafter val/4- Whether transfer under s. 5(7A) only possible when proceedings pend ing-Notice under s. 34 iust before expiry of eight years-Assessment completed within one year thereafter-Whether valid or barred by limit~ tion. In proceedings pursuant to a notice
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