https://www.taxtmi.com/caselaws?id=149891 Once a return has been filed and is already before the assessing authority for regular assessment, the authority must deal with it on merits by accepting or rejecting it in accordance with law. Provisional assessment cannot be invoked after the assessment year has ended merely because a revised return is sought, and a threat of penalty for an alleged untrue return is unsustainable on the stated facts. The notice was therefore without jurisdiction, while the authority remained free to complete the assessment and take any lawful step on the basis of the return already filed. en-us Thu, 18 Mar 1971 00:00:00 +0530 Sat, 04 May 2013 17:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149891 Once a return has been filed and is already before the assessing authority for regular assessment, the authority must deal with it on merits by accepting or rejecting it in accordance with law. Provisional assessment cannot be invoked after the assessment year has ended merely because a revised return is sought, and a threat of penalty for an alleged untrue return is unsustainable on the stated facts. The notice was therefore without jurisdiction, while the authority remained free to complete the assessment and take any lawful step on the basis of the return already filed. Case-Laws VAT and Sales Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149891