KOYAMMANKUTTY Vs. INCOME TAX OFFICER FOURTH ADDITIONAL

JUDGEMENT

(1.) These four writ applications relate to assessments on a firm and its partners. From the order produced in O. P. No. 2162 of 1963, Ext. P 5, it is seen that the income of the firm has been fixed at Rs. 17923/- for the accounting period which ended on 31-3-1963. The assessment year was 1963-64.

(2.) On the basis of the fixation of the income and the allocation of that income to the three partners, assessment orders imposing income tax on the three partners have been passed. These are Exts. P 6, in each of the other writ applications. The petitioners challenge the orders Ext. P 5 in O. P. No. 2162 of 1963 and Ext. P 6 in each of the other cases.

(3.) Counsel has raised many points. But the only one pressed at the time of arguments was that there has been violation of the principles of natural justice and also of the provision in S.142(3) of the Income Tax Act, 1961. To understand this contention, a few facts are necessary.