INCOME TAX OFFICER, DISTT. II(ii),KANPUR ANDOTHERS vs SHRI MANI RAM ETC.

The Supreme Court held that the term 'assessed' in Section 18A(3) of the Indian Income-tax Act, 1922, encompasses both provisional and regular assessments. The Court clarified that even a provisional assessment requires a determination of total income, thus the expression 'any person who has not hitherto been assessed' includes those provisionally assessed. The appeals by the Revenue were dismissed, affirming the High Court's ruling that the levy of interest and penalty was unauthorized due to the prior provisional assessment.