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TMI Blog1966 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... : H. MAHAPATRA., S. N. P. SINGH. JUDGMENT This reference under section 66(1) of the Indian Income-tax Act, 1922, is in relation to the assessment year 1952-53. After the original assessment for the year 1953-54 was completed, it was reopened under section 34(1) of the Act, after obtaining prior approval of the Commissioner of Income-tax Patna, to assess Rs. 20,146, which as treated as a deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1952-53. Following this, notice under section 34(1) of the Act was given by the Income-tax Officer on the 2nd September, 1960, and the dividend due to the assessee was included in her total income in the assessment. Against this, again, the assessee went in appeal, contending that the proceeding under section 34(1) in relation to the assessment year 1952-53 was barred by limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were valid ?" From what we have already stated, it will appear that the action under section 34(1) of the Act on the 2nd of September, 1960, in relation to the assessment year 1952-53 was clearly barred by time, unless the second proviso to sub-section (3) of section 34 came to the aid of the department. We have disposed of another case, M.J.C. No. 413 of 1963 (Ram Gopal Rajgarhia v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal relating to the assessment year 1953-54 held that the deemed dividend did not relate to the connected previous year. His observation that it related to the assessment year 1952-53, and his direction to the Income-tax Officer to reopen the assessment under section 34 for that purpose were not within his jurisdiction for purposes of lifting the ban of limitation as mentioned in the second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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