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TMI Blog1975 (10) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, accompanied by a request for a revised order of assessment, also of a provisional character. The two returns involved a difference of a few thousands of rupees, which, if taken into account for purposes of a provisional order, would result in lesser provisional tax. The Income-tax Officer concerned, however, declined to make such an order and this was on November 28 1974. He said, after referring to his order under section 18(1) and (6), that a provisional tax had been assessed on the basis of the return made in the first instance and that it could not be altered or adjusted except at the time of finalising the assessment. He added that the revised return would be considered at the time of finalising the assessment for the year soon afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It should be verified also in the prescribed manner setting forth his total agricultural income during that year. The next sub-section clothes the Agricultural Income-tax Officer with power to serve notice and call upon any person to submit a return where under the law he is obliged to do so. Then we have sub-section (3) which is : " If any person has not furnished a return within the time allowed by or under sub-section (1) or sub-section (2) or, having furnished a return under any of those sub-sections, discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made. " This provision gives one more chance to the assessee who has failed to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nassessed as being agricultural shall be assessed under the Act after allowing such deductions under the Act and the rules made thereunder. The second proviso to this rule says that, if the income for the purpose of the Indian Income-tax Act has not been determined before the filing of return under section 16, the assessee shall submit along with the returns a statement of profit and loss in respect of his entire income derived partly from agriculture and partly from business and thereupon he shall be assessed treating his agricultural income to be 60 per centum of the income derived from tea grown and manufactured in the State of Madras after allowing the deductions allowed by the Act. The proviso then says : "...this assessment being su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Also the proviso would have read differently, if it contemplated only a final assessment, because such an assessment is provided for by the first part of the rule and all that need be said under the second proviso in that case would be that, when the actual figures are available from the order under the Income-tax Act, the assessment order will be open to revision or adjustment. But that would not have served the purpose for which the second proviso has been enacted, namely, that to obviate delays in assessing and collecting tax on a provisional basis, a sort of summary assessment is allowed. Mr. Padmanabhan for the assessee says that even on that construction, it is open to the Agricultural Income-tax Officer to make more than one pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, this is entirely fallacious. There could be only one return and what is contemplated by sub-section (3) of section 16 is a revised return, which cannot be understood without the original return. In that sense, once a provisional assessment has been made on the basis of a return, or a revised return, before such an assessment was made, section 18 does not contemplate, nor does the second proviso to rule 7, that there should be yet another provisional assessment in the light of the fresh particulars given. We are of opinion. therefore, that the Agricultural Income-tax Officer is right in his view that the revised return will, be taken into account at the final assessment proceedings. The petition is, therefore, dismissed with costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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