https://www.taxtmi.com/caselaws?id=185642 Acceptance of the assessee's return and refund under the Mysore Income-tax Act, 1923 was treated as an assessment in substance, even without a formal assessment order. On that basis, clause 5(1) of the Part B States (Taxation Concessions) Order, 1950 was construed to protect the whole of the income already brought to tax for that year, not merely a source-wise portion. The expression "such income" was held incapable of split treatment across separate enactments, so reassessment under the Indian Income-tax Act, 1922 was barred for the same assessment year. en-us Thu, 03 Feb 1966 00:00:00 +0530 Mon, 22 Aug 2016 15:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185642 Acceptance of the assessee's return and refund under the Mysore Income-tax Act, 1923 was treated as an assessment in substance, even without a formal assessment order. On that basis, clause 5(1) of the Part B States (Taxation Concessions) Order, 1950 was construed to protect the whole of the income already brought to tax for that year, not merely a source-wise portion. The expression "such income" was held incapable of split treatment across separate enactments, so reassessment under the Indian Income-tax Act, 1922 was barred for the same assessment year. Case-Laws Income Tax Thu, 03 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185642