COMMISSIONER OF INCOME-TAX, WEST BENGALCALCUTTA & ANR. vs HEMCHANDRA KAR & ORS.

The Supreme Court held that under Section 34 of the Indian Income-tax Act, 1922, the Income-tax Officer cannot issue a second notice for reassessment if he had all material facts at the time of the first assessment. The Court found that the Officer had previously included amounts in individual assessments and could not later change his opinion to include the total sum in the family assessment. Thus, the second notice was deemed incompetent, affirming the principle that reassessment must be based on new information or facts not previously disclosed.