ESTHURI ASWATHIAH vs THE INCOME-TAX OFFICER, MYSORE STATE

The Supreme Court held that the issuance of a notice for reassessment under Section 34(1)(a) of the Indian Income-tax Act, 1922, was not without jurisdiction as the assessment was still pending. The Court clarified that a revised return under Section 22(3) can only be entertained before the order of assessment, and not after. It was determined that the appellants were assessable under the Indian Income-tax Act for the assessment year 1950-51, not the Mysore Income-tax Act, as per Section 13(1) of the Finance Act, 1950.