https://www.taxtmi.com/caselaws?id=7897 A provisional assessment under section 23B of the Indian Income-tax Act, 1922 was treated as an assessment in the ordinary sense for section 18A(3). Once the assessee had already been provisionally assessed, it could not be regarded as a person who had "not hitherto been assessed", and the duty to file an estimate under section 18A(3) did not arise. On that basis, no breach of section 18A(3) was made out for penalty purposes under section 18A(9)(b), and the assessee was held not liable to file the estimate. en-us Thu, 20 Aug 1970 00:00:00 +0530 Mon, 23 Mar 2009 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7897 A provisional assessment under section 23B of the Indian Income-tax Act, 1922 was treated as an assessment in the ordinary sense for section 18A(3). Once the assessee had already been provisionally assessed, it could not be regarded as a person who had "not hitherto been assessed", and the duty to file an estimate under section 18A(3) did not arise. On that basis, no breach of section 18A(3) was made out for penalty purposes under section 18A(9)(b), and the assessee was held not liable to file the estimate. Case-Laws Income Tax Thu, 20 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7897