Provisional assessment must yield to final assessment after annual return where the same legal issue falls for regular determination.
After an annual return has been filed, provisional assessment should not continue where the same legal question will properly be decided in the final assessment. The statutory scheme requires the assessing authority to move to regular assessment and determine the issue in that process, because further provisional proceedings would serve no useful purpose. The provisional assessment orders were stayed, and the matter was directed to be completed by final assessment within the stipulated time, subject to the result of that final determination.
Issues: Whether, after filing of the annual return, the assessing authority could continue with provisional assessments or was required to proceed to make the final assessment.
Analysis: The annual return had already been filed, and the dispute raised in the provisional assessments involved the same question of law that would arise in the final assessment. In that situation, continuing with provisional assessments would serve no useful purpose. The statutory scheme under Section 25(2) required the assessing authority, after filing of the annual return, to proceed towards final assessment and decide the questions of law in the regular assessment process.
Conclusion: The provisional assessments were not to be continued, and the assessing authority was directed to make the final assessment in accordance with law.
Final Conclusion: The writ petition was disposed of with a direction to complete the final assessment within the stipulated time, and the provisional assessment orders were stayed meanwhile and made subject to the final assessment.
Ratio Decidendi: Once the annual return has been filed and the issue in provisional assessment is one that properly falls for determination in the final assessment, the authority should proceed to final assessment rather than persist with provisional assessment.
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