Provisional assessment counts as assessment, so no estimate filing duty arose under the income-tax provision.

A provisional assessment under section 23B of the Indian Income-tax Act, 1922 was treated as an assessment in the ordinary sense for section 18A(3). Once the assessee had already been provisionally assessed, it could not be regarded as a person who had "not hitherto been assessed", and the duty to file an estimate under section 18A(3) did not arise. On that basis, no breach of section 18A(3) was made out for penalty purposes under section 18A(9)(b), and the assessee was held not liable to file the estimate.

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Issues: Whether a provisional assessment under section 23B of the Indian Income-tax Act, 1922 placed the assessee in the category of persons "hitherto assessed" so as to exempt it from filing an estimate under section 18A(3).

Analysis: The expression "assessed" in section 18A(3) was applied in its ordinary sense so as to include every kind of assessment, including a provisional assessment under section 23B. Once the assessee had been provisionally assessed before the relevant date, it could not be treated as a person who had "not hitherto been assessed". In consequence, the statutory obligation to file an estimate under section 18A(3) did not arise, and no breach of section 18A(3) could be made out for the purpose of penalty under section 18A(9)(b).

Conclusion: The assessment under section 23B placed the assessee in the category of persons "hitherto assessed", and the assessee was not liable to file an estimate under section 18A(3); the question was answered in favour of the assessee.

Ratio Decidendi: For the purpose of section 18A(3), a provisional assessment is an assessment and therefore excludes the assessee from the class of persons "not hitherto been assessed".

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