Supreme Court of India
The Vith Income-tax Officer, City Circle 11-a, Bangalore v. K.Y. Pillaiah & Sons
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From the headnote
Mysore Income-tax Art of 1923. s. 34-Notice served within 4 years of the close of assessment year-Completion of assessment pro eeecting-Time limit for. The Income-tax Officer, Bangalore commenced a proceeding under s. 34 of the Mysore Income-tax Act for re-assessment of the 0 income of the respondents for the ·assessment year 1949-50 and served a notice in that behalf in Ma<rch 1951•, on the respondents. The Income-tax Officer determined the total income of the respon dents in May 1954, but the order was set aside by the Appellate Assistant Commissioner in November 1961 and the Income-tax
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