https://www.taxtmi.com/caselaws?id=181290 A belated return filed after the assessment year was treated as a return under Section 24(2) of the Bengal Agricultural Income-tax Act, 1944, because it was filed in direct response to the individual notice and was neither a voluntary return under Section 24(1) nor a return under Section 24(3). The Court held that a general notice under Section 24(1) did not by itself commence assessment proceedings against a particular assessee, and where no return had been filed during the assessment year, a notice under Section 38(1) was a condition precedent to valid jurisdiction. As no such notice was served, the assessment and penalty could not be sustained, and best judgment assessment did not arise. en-us Wed, 20 Jun 1951 00:00:00 +0530 Tue, 12 Apr 2016 15:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181290 A belated return filed after the assessment year was treated as a return under Section 24(2) of the Bengal Agricultural Income-tax Act, 1944, because it was filed in direct response to the individual notice and was neither a voluntary return under Section 24(1) nor a return under Section 24(3). The Court held that a general notice under Section 24(1) did not by itself commence assessment proceedings against a particular assessee, and where no return had been filed during the assessment year, a notice under Section 38(1) was a condition precedent to valid jurisdiction. As no such notice was served, the assessment and penalty could not be sustained, and best judgment assessment did not arise. Case-Laws Income Tax Wed, 20 Jun 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181290