https://www.taxtmi.com/caselaws?id=37667 A return filed in an incorrect prescribed form in response to notice under the Income-tax Act could not support an assessment under section 143(3), because that provision depends on a valid return. The assessment also could not be recharacterised as a best judgment assessment under section 144, since that provision applies only where there is no return and carries separate consequences, including the assessee's remedy under section 146. Treating the matter as section 144 would wrongly remove that remedy, and a mere wrong statutory reference could not cure the absence of the statutory basis for either provision. en-us Wed, 20 Sep 1978 00:00:00 +0530 Wed, 31 Mar 2010 12:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37667 A return filed in an incorrect prescribed form in response to notice under the Income-tax Act could not support an assessment under section 143(3), because that provision depends on a valid return. The assessment also could not be recharacterised as a best judgment assessment under section 144, since that provision applies only where there is no return and carries separate consequences, including the assessee's remedy under section 146. Treating the matter as section 144 would wrongly remove that remedy, and a mere wrong statutory reference could not cure the absence of the statutory basis for either provision. Case-Laws Income Tax Wed, 20 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37667