S. JAGADEESAN Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) The petitioners challenge the notices of demand issued by the first respondent in Writ Petn. Nos. 20704 and 20706 of

(2.) THE grievance of the petitioners is that one Ganesan was carrying on business in sand quarrying under a licence granted to him. On the basis of a survey conducted at the premises of a few persons, the Department passed the IT Act, 1961, calling upon them to file a return of the total income. Thereupon, the petitioners filed returns of income in their individual capacity and had also filed sworn statements stating that they had no involvement in any a sum of Rs. 10,00,000 and Rs. 7,50,000 respectively as the income of the petitioner in Writ Petn. Nos. 20704 and 20706 of 2009 respectively as the amounts standing in the credit of the petitioners' name in the books of the said the third respondent to the petitioners in Writ Petn. Nos. 20704 and 20706 of 2009 respectively, wherein, the third respondent called for objections from the petitioners as members of the AOP to the proposal to assess the income of the sand quarrying business as income of the alleged AOP.

(3.) THE grievance of the petitioners herein is that the petitioners were not informed about any of the proceedings till a 2005 issued to the AOP as well as the said Ganesan and the further proceedings on this aspect.