https://www.taxtmi.com/caselaws?id=13166 The High Court ruled that the Revenue's action in calling for income tax returns from the petitioners was not illegal. It emphasized that the competent authority should assess the tax liability based on evidence provided by the petitioners, highlighting the importance of filing returns for proper assessment. The Court directed the petitioners to file returns for assessment and dismissed their claims of exemption under the Income-tax Act, 1961. The decision underscored the significance of following due process in tax assessments and the role of the competent authority in determining tax liabilities based on factual evidence. en-us Fri, 07 Sep 2001 00:00:00 +0530 Mon, 03 May 2010 01:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13166 The High Court ruled that the Revenue's action in calling for income tax returns from the petitioners was not illegal. It emphasized that the competent authority should assess the tax liability based on evidence provided by the petitioners, highlighting the importance of filing returns for proper assessment. The Court directed the petitioners to file returns for assessment and dismissed their claims of exemption under the Income-tax Act, 1961. The decision underscored the significance of following due process in tax assessments and the role of the competent authority in determining tax liabilities based on factual evidence. Case-Laws Income Tax Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13166