https://www.taxtmi.com/caselaws?id=6645 A provisional assessment under section 141 must be made on the basis of the return and accompanying material, and the Income-tax Officer cannot finally decide a disputed mixed question of fact and law at that stage. The note states that the officer may apply settled law to admitted facts, but cannot conduct a conclusive factual inquiry without regular assessment proceedings. It also records that, on the material then available, a company refining crude oil could prima facie fall within the expression "manufacture or production of mineral oil" for rebate purposes, so the contrary view could not be treated as established provisionally. The provisional assessment and demand were therefore set aside. 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 A provisional assessment under section 141 must be made on the basis of the return and accompanying material, and the Income-tax Officer cannot finally decide a disputed mixed question of fact and law at that stage. The note states that the officer may apply settled law to admitted facts, but cannot conduct a conclusive factual inquiry without regular assessment proceedings. It also records that, on the material then available, a company refining crude oil could prima facie fall within the expression "manufacture or production of mineral oil" for rebate purposes, so the contrary view could not be treated as established provisionally. The provisional assessment and demand were therefore set aside. Case-Laws Income Tax Mon, 18 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6645