MADHWA RAMACHANDRA MUTALIK Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) BY consent of parties the petition is set down for hearing and disposed of today.

(2.) IN this writ petition the petitioner has questioned the validity of notice issued by the Agrl. ITO, Bijapur, calling upon him to produce certain books of account relating to the agricultural income which the joint family consisting of the petitioner and his sons had derived during the year of assessment 1973 74. During the asst. yr. 1973 74 a partition took place in the family of the petitioner and the family lands were divided amongst the petitioner and his sons. The parties to the partition were individually assessed by the Agrl. ITO under the provisions of the Karnataka Agrl. IT Act. But for the period up to the date of partition no order of assessment was passed in respect of the income which the family had derived. The Agrl. ITO, therefore, issued a notice to the petitioner calling upon him to produce the account books of the family in order to take action under S. 37 of the Act. The petitioner has questioned the validity of that notice in this writ petition.