1980 (4) TMI 14

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....govern the disposal of Miscellaneous Civil Case No. 652 of 1974. These are applications under s. 256(2) of the I.T. Act, 1961, for the assessment years 1967-68 and 1968-69. The assessee is employed in Government service as an Assistant Surgeon. At the relevant time, he was also a partner in a firm styled as M/s. Motilal Dhannilal Tapa, Mandla. In the return of his income filed under s. 139 of t....

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....was not accepted by him also. In further appeal before the Tribunal, the same contention was reiterated. The Tribunal by its order dated October 30, 1973 (annex. F) rejected the applicant's contention holding that since the share income from the partnership firm was included in the original return and was not objected to at the time of the original assessment, the same could not be challenged in p....

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....ction 19, the former assessment is completely reopened and in its place a fresh assessment is made. While reassessing a dealer, the assessing authority does not merely assess him on the escaped turnover but it assesses him on his total estimated turnover." In dealing with proceedings for reassessment under s. 17(1) of the W.T. Act, 1957, a Full Bench of the Andhra Pradesh High Court in CWT v. S....