KUTTIKRISHNA NAIR P Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THESE are two petitions for the issue of appropriate writs to quash the order of the Income-tax Appellate Tribunal, Madras dated 3-1-1957, and made under Section 35 of the Income-tax Act. W. P. no. 649 of 1957 relates to the assessment year 1948-49 and W. P. No. 650 of 1957 relates to the assessment year 1916-47.

(2.) THE material facts ore these : THE petitioner is a businessman at Kozhikode whose name has been on the files of the Income-tax Officer, Kozhikode since the assessment year 1942-43. In pursuance of a memo dated 3-5-1945, issued by the Income-tax Officer, the petitioner appeared before him on 26-6-1945 with his accounts, and he also filed his trading and profit and loss statements. THE Officer examined the accounts in detail and ultimately dropped proceedings as he was then satisfied that the petitioner's income was below the taxable limit.

(3.) THE appellant filed a statement pointing out that the order of the Tribunal dated 8-11-1956 had been passed after hearing both the petitioner and the authorised representative of the department. He added :