HARI PRASAD Vs. TAX RECOVERY COMMISSIONER

JUDGEMENT

(1.) BY means of this petition under Article 226 of the Constitution, the petitioner, Hari Prasad, challenges the recovery proceedings taken against him for recovery of certain income-tax dues for the assessment years 1943-44 and 1944-45, outstanding against M/s. Pooran Mal Onkar Mal, Deoria.

(2.) THE facts as set out in the petition are that ex parte assessments were made under Section 23(4) of the Indian I.T. Act, 1922, against M/s. Pooran Mal Onkar Mal of Deoria, an HUF, for the assessment years 1943-44 and 1944-45 in respect of income-tax and excess profits tax. THEse assessments were made on December 31, 1946. THE family tree of this HUF was as under: <FRM>JUDGEMENT_48_ITR145_1984Html1.htm</FRM>

(3.) THE petitioner filed an objection under rr. 9 and 11 of the Second Schedule to the Act before the TRO, Gorakhpur, respondent No. 2, on June 2, 1977. Respondent No. 2 dismissed that objection by his order dated January 31, 1979. THE petitioner's appeal under Rule 86(1)(c) of the Schedule to the Act was dismissed by the Tax Recovery Commissioner, Allahabad, respondent No. 1 on December 7, 1979. THEreafter, respondent No. 2 was going to take action for confirmation of sale but before that could be done the petitioner filed the instant petition praying for quashing the entire recovery proceedings, for quashing the orders dated January 31, 1979, and December 7, 1979, passed by respondents Nos. 2 and 1 respectively and for setting aside the auction sale dated May 12, 1977. THEre is also a prayer for the issue of a writ of prohibition restraining respondents Nos. 1 and 2 from realizing the impugned tax dues from the petitioner.