TMI Blog1970 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... on who has been provisionally assessed is not a person who had not hitherto been assessed - therefore, he is not liable to submit and estimate u/s 18A(3) - penalty not imposable - - - - - Dated:- 20-8-1970 - Judge(s) : V. G. OAK., H. N. SETH. JUDGMENT The judgment of the court was delivered by V. G. OAK C.J.-This is a reference under section 66 of the Indian Income-tax Act, 1922 (Hereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of section 18A of the Act. Consequently, the assessee was liable to a penalty under clause (b) of sub-section (9) of section 18A of the Act. Penalty amounting to Rs. 51,094 was imposed upon the assessee. The assessee appealed from the order imposing penalty, and succeeded before the Appellate Assistant Commissioner. He cancelled the penalty imposed upon the assessee. The Income-tax Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch in each financial year .... send to the Income-tax Officer an estimate of the tax payable by him ....... " It will be seen that the operation of sub-section (3) of section 18A was confined to persons who had not hitherto been assessed. The question, therefore, arises whether in the present case the assessee was a person who had not hitherto been assessed within the meaning Of section 18A(3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, not liable to submit an estimate under section 18A(3) or pay the tax. The present case is on all fours with the case of Mani Ram referred to above. In the instant case, admittedly, the assessee was assessed for the assessment year 1956-57 under section 23B on August 30, 1956, before the 15th of March, 1957. Consequently, the assessee's case was not covered by sub-section (3) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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