https://www.taxtmi.com/caselaws?id=39976 A return filed in response to a general statutory notice is treated as voluntary unless the assessee proves that it was filed under protest or compulsion. Here, no proof supported the claim of protest, the department denied it, and the return itself did not show any protest. The Court applied the earlier rule on voluntary returns and held that the assessment made on that return was valid; the limitation challenge therefore failed and the Revenue succeeded. en-us Wed, 04 Aug 1971 00:00:00 +0530 Thu, 22 Apr 2010 18:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39976 A return filed in response to a general statutory notice is treated as voluntary unless the assessee proves that it was filed under protest or compulsion. Here, no proof supported the claim of protest, the department denied it, and the return itself did not show any protest. The Court applied the earlier rule on voluntary returns and held that the assessment made on that return was valid; the limitation challenge therefore failed and the Revenue succeeded. Case-Laws Income Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39976