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Issues: Whether the assessing authority could, after the assessment year was over and a return had already been filed in the prescribed form, call for a revised return, threaten provisional assessment, and threaten penalty for an alleged untrue return.
Analysis: The return filed by the assessee was already before the assessing authority for consideration. In such a situation, the authority was bound to deal with the return in accordance with law by accepting or rejecting it on merits. The power to provisionally assess could not be invoked once the assessment year had ended and the return was available for regular assessment. A threat of penalty for filing an untrue return was also unsustainable on the facts noticed, though the authority remained free to proceed with the assessment and take any lawful step on the basis of the return.
Conclusion: The notice was without jurisdiction and the writ petition was allowed. The assessing authority was left at liberty to complete the assessment in accordance with law on the basis of the return already filed.
Ratio Decidendi: Once a return is filed and is before the assessing authority for assessment, provisional assessment cannot be resorted to after the assessment year is over, and the authority must proceed only in accordance with the lawful assessment process.
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