https://www.taxtmi.com/caselaws?id=27207 The court held that although the Income-tax Officer (ITO) had a mandatory duty under section 141A to make a provisional assessment if the regular assessment was delayed beyond six months, the circumstances of this case did not justify granting the relief sought by the petitioner. The court dismissed the writ petition without any costs, as a fresh draft assessment order had already been issued, making the request for a provisional assessment unnecessary. en-us Fri, 14 Sep 1984 00:00:00 +0530 Thu, 11 Feb 2010 15:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27207 The court held that although the Income-tax Officer (ITO) had a mandatory duty under section 141A to make a provisional assessment if the regular assessment was delayed beyond six months, the circumstances of this case did not justify granting the relief sought by the petitioner. The court dismissed the writ petition without any costs, as a fresh draft assessment order had already been issued, making the request for a provisional assessment unnecessary. Case-Laws Income Tax Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27207