Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of

[1970] 78 ITR 69 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax Versus M.K.K.R. Muthukaruppan Chettiar J.C. SHAH, V. RAMASWAMI AND A.N. GROVER, JJ. CIVIL APPEAL NOS. 1664 AND 1665 OF 1968 OCTOBER 6, 1969 JUDGMENT Ramaswami, J. Karuppan Chettiar, his son, Muthukaruppan, and the latter’s minor sons all together formed a Hindu undivided family which was assessed as such till the end of the assessment year 1948-49. In the course of assessment proceedings for 1949-50, the family claimed on February 7, 1951, that the several businesses of the family had been partition...