1971 (8) TMI 95

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....ate of Assam v. Deva Prasad Barua. The appellants in the cases are the owners of a tea estate. The assessment with which we are concerned herein is of the assessment year 1955-56. In that year the assessees did not file their return in response to the general notice under section 19(1) of the Assam Agricultural Income-tax Act, 1939 (hereinafter referred to as "the Act"). Thereafter, in the year 1....

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....ssment before the High Court of Assam and Nagaland, but the High Court dismissed their petition. Against the decision of the High Court this appeal has been brought by special leave. Only point urged by Mr. Gopalakrishnan, learned counsel for the assessees, is that the return submitted by them is not a voluntary return. Therefore, the case is governed by the decision of this court in State of Ass....