1971 (8) TMI 95

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....d by the decision of this court in State 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 a....

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....s challenged the impugned order of assessment 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 t....

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.... the appellants. There is no mention in that return that it was made under the protest. There is no other evidence to show that the return in question was made under protest. The contention that the return was made under protest does not appear to have been taken before the appellate authority. Therefore, there appears to be no merit in the plea taken by the appellants. If the said return was not ....