1963 (8) TMI 2 - SC - Income Tax

True interpretation of the meaning of the expression " escaped assessment " in section 11-A of the Central Provinces & Berar Sales Tax Act, 1947 (XXI of 1947) questioned

Held that:- In this case the Commissioner assessed the appellant in respect of the turnover of the entire year without showing separately the assessment of tax payable in respect of each quarter. We cannot, tberefore, confine the relief to be given to the appellant in these appeals to the period barred under section 11A of the Act. We would, therefore, set aside the assessments in both the appeals giving liberty to the respondent to make the assessment separately for the periods not barred under section 11A of the Act either because return was filed, as in the first case, or because the last quarter was within the period of three years, as in the second case. Appeal allowed.