SHAMSHER BAHADUR MIRHOUTRA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a writ petition under article 226 of the Constitution directed against the notice of demand dated March 17, 1955, and the recovery certificates dated December 24, 1956, and August 25, 1958.

(2.) THE facts leading up to this petition were these : THE petitioner was a partner in the partnership firm carrying on business in the name and style of Moona Lall and Sons, the Mall, Kanpur. THE petitioner had a 0-4-0 share. THEre were three other partners. THE relevant year is the assessment year 1950-51. For the relevant assessment year the share of profit of the petitioner in the aforesaid firm including interest was computed at Rs. 88,809, vide assessment order dated March 17, 1955, and on the basis of that order the Income-tax Officer computed the tax payable at Rs. 39,364-9-0. He further issued a notice of demand on March 17, 1955, requiring payment on or before the 28th of March, 1955. On the 18th of March, 1955, the petitioners individual return of income was filed before the Income-tax Officer on the basis of which the Income-tax Officer issued a notice under section 23(2) of the Act and fixed the hearing for the same date. On that very day the Income-tax Officer passed an assessment order in the case of the petitioner for the assessment year 1950-51 determining the total income at Rs. 88,809.

(3.) THE written statement and the counter-affidavit of the opposite party makes no attempt to meet the point of limitation which has been raised in the correspondence set out hereinabove.