K A APPANNA Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) THE writ petition is file by the son of the deceased assessee, late Sri K. A. Kalappa, and the second writ petition is filed by K. A. Mandanna represented by next friend, K. A. Appanna.

(2.) THE notices issued against the petitioner under S. 18(2)(b) of the Karnataka Agrl. IT Act, 1957 (" the Act "), are challenged in these writ petitions, so far as the petition is concerned, the assessee, K. A. Kalappa, died on April 9, 1981. An assessment came to the made on September 8, 1981, in the name of Appanna as legal representative of the deceased assessee. After the completion of the assessment, the respondent issued notice to the petitioner proposing to levy penalty under S. 18 (2A)(b) of the Act. This notice is dated June 29, 1984.

(3.) TWO contentions are urged by Sri Hemraj on behalf of the petitioners. The first contention is that, for the reasons stated by the assessee's auditors in the reply to the show cause notices, no penalty was called for.