https://www.taxtmi.com/caselaws?id=289352 A provisional assessment made at the assessee's own request, with liberty to revise it after the firm's final assessment, was treated as valid under section 23B of the Income-tax Act, 1922. The absence of notice before rectification or enhancement under section 35(1) did not vitiate the proceedings because section 35 is a machinery provision and the tax liability arose from the charging sections; the assessee had also participated in the process and could not resile from the representation on which the Department acted. Relief under article 226 was denied because writ jurisdiction is discretionary and will not be used to let a party benefit from his own conduct. en-us Wed, 16 Apr 1958 00:00:00 +0530 Mon, 27 Jul 2020 13:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289352 A provisional assessment made at the assessee's own request, with liberty to revise it after the firm's final assessment, was treated as valid under section 23B of the Income-tax Act, 1922. The absence of notice before rectification or enhancement under section 35(1) did not vitiate the proceedings because section 35 is a machinery provision and the tax liability arose from the charging sections; the assessee had also participated in the process and could not resile from the representation on which the Department acted. Relief under article 226 was denied because writ jurisdiction is discretionary and will not be used to let a party benefit from his own conduct. Case-Laws Income Tax Wed, 16 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289352