BSHAH MAHMOOD Vs. ASSISTANT COMMISSIONER RAMANAGARAM AND

JUDGEMENT

(1.) This writ petition is directed against proceedings commenced under the provisions of section 46(2) of the Indian Income-tax Act, 1922, for the recovery from the petitioner of a sum of money stated to be due by way of income-tax from the estate of one Bademiya who was assessed to income-tax for the assessment year 1951-52.

(2.) The assessment proceedings commenced during the lifetime of Bademiya, who, however, died before the assessment order was made under section 23(3) of the Indian Income-tax Act, 1922, on March 29, 1956. Bademiya, it is not disputed, was doing his business under the name and style of Nizamia Oil Mills and he was assessed as an individual.

(3.) Bademiya left behind him two sons and a daughter. The assessment order made in respect of his income was appealed against by only one of his two sons who was able to obtain some little relief from the Appellate Assistant Commissioner and a little more from the Income-tax Tribunal.