https://www.taxtmi.com/caselaws?id=39336 A revised return filed after a provisional assessment under section 18 of the Agricultural Income-tax Act does not, by itself, require or authorise a fresh provisional assessment. Section 16 permits a revised return before final assessment, but it does not cancel the original return or compel repeated provisional orders. The revised particulars are to be considered at the stage of final assessment, while section 18 operates only as an advance estimate. The Madras Agricultural Income-tax Rules, including the special provisional basis for tea income, do not support a second provisional assessment merely because revised figures are filed. en-us Tue, 21 Oct 1975 00:00:00 +0530 Thu, 15 Apr 2010 16:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39336 A revised return filed after a provisional assessment under section 18 of the Agricultural Income-tax Act does not, by itself, require or authorise a fresh provisional assessment. Section 16 permits a revised return before final assessment, but it does not cancel the original return or compel repeated provisional orders. The revised particulars are to be considered at the stage of final assessment, while section 18 operates only as an advance estimate. The Madras Agricultural Income-tax Rules, including the special provisional basis for tea income, do not support a second provisional assessment merely because revised figures are filed. Case-Laws Income Tax Tue, 21 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39336