1971 (3) TMI 92

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..... Form A-1 for the assessment year 1966-67 to the respondent who is admittedly the original assessing authority. The assessing authority perused the returns and pointed out in a memo. dated 29th April, 1967, that there were certain mistakes apparent in the return and called upon him to correct his return. In fact he would say that the return includes a turnover which is not liable to tax; and he als .....

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..... sment was over and when he was seized with the A-1 Form return filed by the petitioner voluntarily, I am not able to conjecture. There was no necessity for the officer to write this to the assessee at all. Having done so the occasion for provisional assessment does not arise, because he had a return before him and he was obliged in law to assess on that return after accepting it or rejecting it. H .....

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