INCOME TAX OFFICER Vs. RAM PRASAD HARISH CHANDRA

JUDGEMENT

(1.) THE respondent, Ram Prasad Harish Chandra, was assessed to tax in the status of a Hindu undivided family for the assessment year 1944-45 on an income of Rs. 73,783. Subsequently, two other persons, Dr. B. N. Sarin and Messrs. Mukand Ram Radha Charan, were assessed to income-tax on Rs. 62,442 out of the income of Rs. 73,783 for which the respondent had already been assessed.

(2.) THE respondent filed an appeal against the order of the Income-tax Officer. THE appeal was dismissed by the Appellate Assistant Commissioner. THEn the respondent filed an appeal before the Income-tax Appellate Tribunal. It appears that the Tribunal partly modified the order of the Income-tax Officer.

(3.) IN the writ petition there are two precise prayers. Firstly, it is prayed that a writ, order or direction in the nature of a writ of mandamus "be issued to the opposite parties directing them not to sell the attached house" for the recovery of the income-tax for the year 1944-45. Secondly, it is prayed that an interim order "be issued staying the sale of the house during the pendency of the petition". Then there is the ombinus prayer that "any other suitable order or direction as in the circumstances of the case is proper be passed".