RAM LAKHAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is writ petition under Art. 226 of the Constitution of India. The relief prayed for by this writ petition is that notice under S. 46(5A) of the IT Act dt. 28th June, 1957, be quashed and attachment of the rents of the house known as "Ujagar Bhawan" situate at Birahana Road, Kanpur, be raised.

(2.) THE facts of the case shortly stated are as follows :

(3.) IT may be stated that the petitioner and his brother had raised the question of benami in the assessment proceedings against Shambhu Nath, through themselves, as legal representatives. It is stated in the appellate order dt. 13th June, 1957, of the AAC in appeal against the assessment orders, that no evidence was led by the petitioner regarding the benami character of the mortgage. It also does not appear that the petitioner raised the point, which he has raised in this petition, before the ITO, upon the issue of the impugned notice by him. The petitioner appears to have filed the writ petition straightaway, upon the issue of the impugned notice to him, and to the tenants, and other creditors of Shambhu Nath.