1990 (3) TMI 46

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....ncome-tax Officer under section 148 of the Income-tax Act, 1961, for the assessment year 1980-81. Her case is that she filed her return for the year originally on December 30, 1980, and a revised return on October 20, 1981. So far as she is aware, the assessment was not made. Placing reliance on the Supreme Court decision in the case of CIT v. Ranchhoddas Karsondas [1959] 36 ITR 569, Shri Pandit, ....