NIWAS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution, the circumstances in which it has been filed being shortly as follows :

(2.) ON 31-3-1955, the respondent, who is the Income-tax Officer, A Ward, Sitapur, issued two notices under Section 34, Income-tax Act, to the petitioners who are five in number. The address of the petitioners was given in each of these notices as being care of Messrs. Pushkar Mal Sagar Mal, Nai Bazar, Lakhimpur Kheri, within this State.

(3.) ON the 9th June the respondent issued a notice to the petitioners under Section 23 (2) of the Act requiring them to attend at his office at Sitapur on 20-6-1955. This notice was addressed, as had been the earlier notice, to the petitioners care of Pushkar Mal Sagar Mal, Lakhimpur, Thereafter counsel for the petitioners sought to obtain some information from the respondent as to the income which it was said had escaped assessment or had been under-assessed, but without success.