KRISHNA MENON Vs. COMMR. OF INCOME TAX

JUDGEMENT

(1.) Five writ petitions had been filed to vacate the penalty orders against the petitioner for failure to pay the income tax, and A. S. Nos. 541, 542, 543, 544 and 545 of 1957 are against the orders dismissing the petitions. Another writ petition had been filed to vacate the proceedings following the certificate to recover the same amounts of the income tax under the Revenue Recovery Act, and A. S. 546/57 is against the order dismissing that petition. Therefore all the appeals raise same questions of law, that can be adjudicated by a common judgment.

(2.) The facts in the aforesaid cases are not disputed, and may briefly be stated. The appellant had been a Superintendent of Police, who had retired in 1940, and had been spending his time in studying Vedantha Philosophy. He had

(3.) The Travancore-Cochin High Court, on March 8, 1956, answered the questions, the answer to the first being in the affirmative and the other in the negative, which have since been confirmed by the Supreme Court. (Vide P. Krishna Menon v. Commissioner of Income tax - (35 ITR 48 : 1959 KLJ 178)).