SUPERINTENDENT OF TAXES, TEZPUR AND ORS. vs M/s. BORMAHAJAN TEA CO. LTD.

The Supreme Court upheld the High Court's decision that the returns filed by the respondent were non est due to non-payment of tax and late submission, thus invalidating the assessment proceedings initiated under Section 9(4) of the Act. The Court emphasized that notices under Section 7(2) and Section 11 must be issued before assessment can proceed, as established in the precedent of Superintendent of Taxes v. Onkarmal Nathman. The appeal was dismissed, affirming that the assessment could not be based on invalid returns.