KALPAKA BAZAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE first petitioner is a firm carrying on retail-cum wholesale business in textile goods. THE second petitioner is a partner of the firm, Messrs. Kalpaka Enterprises, whereas the third petitioner is a partner of another firm, Messrs. Kalpaka Departmental Stores. THE firms, Messrs. Kalpaka Bazar, Messrs. Kalpaka Enterprises and Messrs. Kalpaka Departmental Stores, are situated in the same building bearing Calicut Corporation door No. VII/974.

(2.) FROM the facts stated in paragraph 5 of the original petition, it is clear that Messrs. Kalpaka Enterprises and Messrs. Kaipaka Departmental Stores are sister concerns of the first petitioner-firm. Three other sister concerns are known as Messrs. Kalpaka Tourist Home, Messrs. Unnerikutty and Messrs. Kalpaka Oil Industries. On the showing of the petitioners themselves, the administrative office of all these business concerns is accommodated in the building bearing door No. VI/948, Mootolikandy Road.

(3.) IT is the common case of the parties that the only issue that survives for consideration is issue (a). That means that the only question that arises for consideration is : Is the search conducted by the income-tax authorities liable to be declared as illegal ?