https://www.taxtmi.com/caselaws?id=189978 A voluntary return filed before assessment, including a loss return, was treated as a return under section 22(3) of the Income-tax Act, 1922; section 22(2A) affected only carry-forward of loss under section 24(2) and did not prevent section 22(3) from applying. Because the earlier assessments had been cancelled by the Tribunal and had ceased to exist, the returns were regarded as filed before assessment, so the preconditions for recourse to section 34(1)(a) were not met. The preliminary objection to maintainability was rejected as a nonjoinder point, and the writ petition was competent. en-us Wed, 13 Dec 1961 00:00:00 +0530 Sat, 28 Jan 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189978 A voluntary return filed before assessment, including a loss return, was treated as a return under section 22(3) of the Income-tax Act, 1922; section 22(2A) affected only carry-forward of loss under section 24(2) and did not prevent section 22(3) from applying. Because the earlier assessments had been cancelled by the Tribunal and had ceased to exist, the returns were regarded as filed before assessment, so the preconditions for recourse to section 34(1)(a) were not met. The preliminary objection to maintainability was rejected as a nonjoinder point, and the writ petition was competent. Case-Laws Income Tax Wed, 13 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189978