1982 (12) TMI 12

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....m under s. 148 of the Act to file the return for the said year for making the assessment. The said notice is dated January 22, 1970. The assessee by his letter dated February 4, 1970, in reply to the said notice tinder s. 148 of the Act, informed the ITO that the duplicate return filed by him for that year on November 1, 1969, may be treated as a return filed by him in response to the said notice for the said year. The ITO, after issuing notice under s. 143 of the Act, computed the total income of the assessee for the year at Rs. 1,55,875. It may be mentioned that the ITO in the assessment order for the said year bad rejected the plea of the assessee that be had filed the return for that year on May 10, 1963 (?). According to him (ITO), the....

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....ted November 1, 1969, alleged to have been filed by the assessee. The assessments here are being completed on the basis of the notices issued by the ITO to the assessee for the years under consideration under s. 148 of the Act calling upon him to file the returns. Pursuant thereto, the assessee had intimated the ITO by his letter that the duplicate returns alleged to have been filed on November 1, 1969, for that year under consideration be treated as returns for the years under consideration. As such, those returns are the returns filed by the assessee for the years under consideration pursuant to the said notice under s. 148 of the Act. The assessments made by the ITO on these returns are valid as laid down by the Madras High Court in K.S.....