https://www.taxtmi.com/caselaws?id=8524 Section 18A(3) of the Income-tax Act, 1922 applied only to a person who had not previously been assessed, and "assessed" was read in its ordinary sense to include a provisional assessment under section 23B. Because the assessee had already been provisionally assessed before the relevant financial year, it was outside the class on whom the estimate-of-income obligation was imposed. The operative effect was that no return estimate under section 18A(3) was required from a person already subjected to provisional assessment. en-us Wed, 15 Sep 1971 00:00:00 +0530 Wed, 29 Apr 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8524 Section 18A(3) of the Income-tax Act, 1922 applied only to a person who had not previously been assessed, and "assessed" was read in its ordinary sense to include a provisional assessment under section 23B. Because the assessee had already been provisionally assessed before the relevant financial year, it was outside the class on whom the estimate-of-income obligation was imposed. The operative effect was that no return estimate under section 18A(3) was required from a person already subjected to provisional assessment. Case-Laws Income Tax Wed, 15 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8524