C A ABRAHAM Vs. INCOME-TAX OFFICER KOTTAYAM

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. Exhibit 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: Ext. P2 (a):

(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 Section 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 Section 28 (1) of the Indian Income-tax Act, 1922.

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