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1960 (11) TMI 19 - SC - Income TaxWhether in the circumstances of the case assessment proceedings were validly initiated under section 34 of the Indian Income-tax Act ? Whether in the circumstances of the case the amount received from interest on arrears of agricultural rent was rightly included in the income of the assessee ? Held that:- No question of law was raised before us, as it could not be in view of the decision of this court in Narayana Chetty v. Income-tax Officer [1958 (10) TMI 10 - SUPREME Court] that the proviso was not mandatory in character. Indeed, there was time enough for fresh notices to have been issued, and we fail to see why the old notices were not recalled and fresh ones issued. Appeal dismissed.
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