1967 (1) TMI 66

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.... provisional returns, assuming they were incorrect, could not be the basis of assessment under section 12(2) when once, before an assessment order is made, the assessee informs the assessing officer of the correct turnover. It does not, in our view, matter in which form the correct return is brought to the notice of the assessing officer before he made a final order under section 12(2). The substa....