https://www.taxtmi.com/caselaws?id=28211 The High Court of Calcutta upheld the validity of assessments based on a duplicate return filed by the assessee in response to a notice u/s 148 of the Income Tax Act, 1961 for the assessment year 1962-63. The Court ruled in favor of the Revenue, affirming that the assessments were validly reopened and completed in accordance with the law. The Court referenced the decision in K.S. Ratnaswami v. Addl. ITO [1963] 48 ITR 568 (Mad) and found no dispute regarding the quantum of total income determined for the relevant years. No costs were awarded in the case. en-us Tue, 07 Dec 1982 00:00:00 +0530 Fri, 19 Feb 2010 16:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28211 The High Court of Calcutta upheld the validity of assessments based on a duplicate return filed by the assessee in response to a notice u/s 148 of the Income Tax Act, 1961 for the assessment year 1962-63. The Court ruled in favor of the Revenue, affirming that the assessments were validly reopened and completed in accordance with the law. The Court referenced the decision in K.S. Ratnaswami v. Addl. ITO [1963] 48 ITR 568 (Mad) and found no dispute regarding the quantum of total income determined for the relevant years. No costs were awarded in the case. Case-Laws Income Tax Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28211