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<h1>Tea estate owners' appeal challenging 1955-56 assessment dismissed as voluntary return not made under protest.</h1> The Supreme Court dismissed the appeal by the tea estate owners challenging the validity of an assessment for the year 1955-56. The return submitted was ... Assessment Year, Income Tax The Supreme Court dismissed the appeal by the tea estate owners challenging the validity of an assessment for the year 1955-56. The return submitted was considered voluntary, not made under protest, and the assessment was deemed valid. The appeal was dismissed with costs.