The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
273B Case pertains to Asst. Year1961-62, 1962-63, 1963-64, 1964-65 Decision in favour of: Assessee SUHAS CHANDRA SEN J 24. It was ultimately held by Chandurkar J. that : "The words 'regular assessment' which were to be found in sub-s. (9) of s. 18A of the Indian IT Act, 1922, have, no doubt, been construed