https://www.taxtmi.com/caselaws?id=8272 A change in the previous year under section 2(11) of the Indian Income-tax Act, 1922 required the Income-tax Officer's consent. Where the assessee voluntarily filed returns for earlier years on the basis of an accounting year ending 30 September, and those returns were accepted without objection, that conduct was treated as a request to change the previous year and the acceptance was treated as implied consent. On that basis, the accounting year ending 31 March was not treated as continuing for assessment year 1960-61, and the previous year was taken as the year ending 30 September 1959. en-us Mon, 14 Dec 1970 00:00:00 +0530 Thu, 09 Apr 2009 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8272 A change in the previous year under section 2(11) of the Indian Income-tax Act, 1922 required the Income-tax Officer's consent. Where the assessee voluntarily filed returns for earlier years on the basis of an accounting year ending 30 September, and those returns were accepted without objection, that conduct was treated as a request to change the previous year and the acceptance was treated as implied consent. On that basis, the accounting year ending 31 March was not treated as continuing for assessment year 1960-61, and the previous year was taken as the year ending 30 September 1959. Case-Laws Income Tax Mon, 14 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8272