1962 (8) TMI 84 - PATNA HIGH COURT

Extract:
.......tained by the civil court, the conditions precedent for taking action under section 34 of the Income-tax Act were in existence and, therefore, the proceedings taken by the Income-tax Officer under section 34 cannot be said to be without jurisdiction. In the result, the appeals are dismissed with costs. KANHAIYA SINGH J.--I agree. Appeals dismissed.