JUGAL KISHORE BALDEO SAHAI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution by an assessee against whom an order of assessment under Section 23B, Indian Income-tax Act has been made. The assessee is a Hindu undivided family carrying on business at Kanpur. The assessments for the years 1943-44 to 1949-50 were duly completed but there was an appeal and the assessment orders were set aside and the Income-tax Officer was directed to make fresh assessments after taking into consideration certain objections which were raised by the assessee in respect of the assessments made by the Income-tax Officer.

(2.) IT is urged on behalf of the applicant that the provisional assessment under Section 23B could not be made by the Income-tax Officer in respect of the years prior to the commencement of the aforesaid Act. In support of this contention the learned counsel has relied upon a decision of the Nagpur High Court in Niranjan Lal v. Commr. of Income-tax, Madhya Pradesh, 1953 Nag 185 (AIR V 40) (A).

(3.) WE do not see any force in this petition which is accordingly dismissed.