Held  that where the assessee had exercised his right to be assessed under the normal provisions of the Act according to section 172(7) by filing his return of income for the entire year then he ought to be assessed on the return of income so filed according to the normal provisions of the Act, taking note of all benefits and exemptions available to the assessee and the summary assessment orders passed under section 172(4) on each voyage undertaken earning freight from India, ought to be set aside. For the year in question, the assessee had filed his return of income declaring income for the entire year according to the provisions of section 139(1). Therefore, the summary assessment order passed under section 172(4)  was set aside the Assessing Officer was directed   to pass the order  u/s 172 (7) of the Act. (AY.2015-16)