https://www.taxtmi.com/caselaws?id=6645 Provisional assessment under section 141 of the Income-tax Act, 1961 must proceed summarily on the return and accompanying material, without conclusively determining disputed mixed questions of fact and law requiring inquiry and evidence. Whether crude-oil refining constituted manufacture or production of mineral oil for rebate under the Finance Act, 1965 involved a contested inquiry into the meaning of mineral oil, the business activities and the refined products. Mineral oil could prima facie include crude petroleum and products obtained through refining. The higher rebate could not be denied at the provisional stage; the issue had to remain open for regular assessment. en-us Mon, 18 Apr 1966 00:00:00 +0530 Sat, 31 Jan 2009 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6645 Provisional assessment under section 141 of the Income-tax Act, 1961 must proceed summarily on the return and accompanying material, without conclusively determining disputed mixed questions of fact and law requiring inquiry and evidence. Whether crude-oil refining constituted manufacture or production of mineral oil for rebate under the Finance Act, 1965 involved a contested inquiry into the meaning of mineral oil, the business activities and the refined products. Mineral oil could prima facie include crude petroleum and products obtained through refining. The higher rebate could not be denied at the provisional stage; the issue had to remain open for regular assessment. Case-Laws Income Tax Mon, 18 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6645