ABRAHAM C A Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner seeks the cancellation of three orders of the Income Tax Officer, Kottayam, Exts. P2 (a), P2 (b) and P2 (c) dated 17-11-1955. Ext. P2 (a) relates to the assessment year 1124, Ext. P2 (b) to the assessment year 1950-51 and Ext. P2 (c) to the assessment year 1951-52. The concluding portions of the three orders read as follows:-

(2.) The assessee was an unregistered firm trading under the name and style of M.P. Thomas & Co., Kottayam. It consisted of two partners, the petitioner and one M. P. Thomas, who died on the 11th October 1949. It is common ground that S.44 of the Indian Income Tax Act, 1922, applies to the facts of the case and the only controversy is as to whether that section will enable the imposition of a penalty under S.28 (1) of the Indian Income Tax Act, 1922.

(3.) S.44 of the Indian Income Tax Act, 1922, reads as follows:-