1990 (3) TMI 46

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..... 148 of the Income-tax Act, 1961, for the assessment year 1980-81. Her case is that she filed her return for the year originally on December 30, 1980, and a revised return on October 20, 1981. So far as she is aware, the assessment was not made. Placing reliance on the Supreme Court decision in the case of CIT v. Ranchhoddas Karsondas [1959] 36 ITR 569, Shri Pandit, learned counsel for the petitio .....

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..... is deficient is completed. Nothing of the type was done. In the circumstances of the case, it has to be assumed that the return for the assessment year 1980-81 filed by the petitioner was pending. It is settled law that income cannot be said to have escaped assessment when the assessment proceedings are pending. The notice under section 148 of the Act issued by the Income-tax Officer is, therefor .....

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