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TMI Blog1982 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The said notice is dated January 22, 1970. The assessee by his letter dated February 4, 1970, in reply to the said notice tinder s. 148 of the Act, informed the ITO that the duplicate return filed by him for that year on November 1, 1969, may be treated as a return filed by him in response to the said notice for the said year. The ITO, after issuing notice under s. 143 of the Act, computed the total income of the assessee for the year at Rs. 1,55,875. It may be mentioned that the ITO in the assessment order for the said year bad rejected the plea of the assessee that be had filed the return for that year on May 10, 1963 (?). According to him (ITO), there was no material or evidence forthcoming from the assessee to prove that fact. The IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being completed on the basis of the notices issued by the ITO to the assessee for the years under consideration under s. 148 of the Act calling upon him to file the returns. Pursuant thereto, the assessee had intimated the ITO by his letter that the duplicate returns alleged to have been filed on November 1, 1969, for that year under consideration be treated as returns for the years under consideration. As such, those returns are the returns filed by the assessee for the years under consideration pursuant to the said notice under s. 148 of the Act. The assessments made by the ITO on these returns are valid as laid down by the Madras High Court in K.S. Ratnaswami v. Addl. ITO [1963] 48 ITR 568 (Mad). Therein, the headnote is as follows : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready stated, there is no dispute in these appeals as to the quantum of the total income of the assessee determined for the years under consideration. The following question of law has been referred to us by the Tribunal under s. 256(1) of the I.T. Act, 1961 "Whether, on the facts and in the circumstances of the case, the assessment of the assessee for the year under consideration on the basis of the assessee's letter dated February 4, 1970, that the duplicate return filed on November 1, 1969, be treated as a return pursuant to the notice under s. 148 of the I.T. Act, 1961, is valid and in accordance with law ? " In our view, the question raised in this reference has been correctly answered by the Tribunal. The Madras High Court had a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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