SEENAPPA N Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS batch of twelve writ, petitions arising under the Income Tax Act, 1961, hereinafter called "the Act", raise common questions and, therefore, they are disposed of by a common judgment.

(2.) IN order to appreciate the contentions urged, it is sufficient if we set out the relevant facts in Writ Petition No. 916 of 1972.

(3.) THE revised return filed by the firm was accepted and an order of assessment was made. Based on the said assessment order, the petitioner's share income was also assessed. It is relevant to state that the petitioner had no income apart from the share income from the firm.