Escaped assessment cannot be reopened when omitted turnover was disclosed in a revised return and already assessed.

Reopening under the escaped-assessment provision was not justified where the omitted turnover had been disclosed in a revised return before completion of assessment and was already taken into account in determining total taxable turnover. The provision applies only when there is a real escaped turnover; once the sales were brought into the accounts and assessed in the original proceedings, there was no legal basis to treat them as escaped assessment or to assess them again by reopening.

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Issues: Whether reassessment could be reopened under section 16(1)(a) when the omitted turnover had already been disclosed in a revised return and taken into account before final assessment.

Analysis: The revised return was filed before completion of the assessment proceedings, and the omitted turnover was thereafter included in determining the total and taxable turnover. Section 16(1)(a) applies only where there is escaped assessment of turnover, and the power to reopen depends on the existence of a real escaped turnover. Once the suppressed sales had been brought into the accounts and taxed in the original assessment process, there was no basis for treating the turnover as escaped assessment or for adding it again by reopening the assessment.

Conclusion: Reopening the assessment under section 16(1)(a) was not legally justified, and the question was answered in favour of the assessee.

Ratio Decidendi: Reassessment under the escaped-assessment provision is impermissible where the turnover, though initially omitted, has been disclosed in a revised return and already taken into account before completion of the assessment, because there is then no escaped assessment to support reopening.

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