Law:

Section:

(a) Income-tax---   ----Writ petition-(Grounds)-Failure of Income tax Officer to comply with provision of condition precedent to issuing notice to assessee under S. 34 (I), Income-tax Act (XI of 1922) Objection not raised to any part of proceedings on any ground at any stage before Income-tax Officer-Petition, otherwise deserving dismissal in limine, admitted to hearing since point of objection arose also in several other petitions.   (b) Income-tax----   ---Writ petition-(Grounds)-Income-tax assess ment proceedings under S. 34, Income-tax Act (XI of 1922), completed beyond time-Alternative remedy by appeal under Income-tax Act (XI of 1922) availed but, without waiting for result, assessee preferring petition invoking writ jurisdiction of High Court-Petition otherwise deserving dismissal in limine admitted to hearing, since point of objection arose also in several other petitions.   (c) Income-tax Act (XI of 1922)-----   ----S. 34(1), proviso-Provision for protection of assessees-Notice in contravention of proviso Order passed in such proceedings invalid-"Definite information"-- No absolute criterion of "definiteness"-Matter for departmental regulation-Mere use of incorrect form for notice not enough to establish that information was not "definite" [1961 P T D (Trib.) 211 approved]   Held, that an order passed in proceedings which are instituted on a notice that is found to be in contravention of the last proviso to the first subsection of section 34 of the Income-tax Act, would not be a valid order.   1961 P T D (Trib.) 211 approved.   The provision of the proviso to section 34(1), Income-tax Act, 1922 is obviously intended for the protection of the persons to be assessed. It impliedly gives them a guarantee that if an assessment which has once been made, or a closed case in which no assessment has been made, is to be re-opened in the absence of "definite information", it shall not be so re-opened, unless a decision to do so has been taken at a higher level of responsibility. It goes further, and lays down the mode by which that decision is to be signified and the stage at which it…