SUDAMA DEVI Vs. K K ROY

JUDGEMENT

(1.) THE points which arise for consideration in the present case is similar to those raised in Civil Misc. Writ No. 781 of 1975 (decided on 12th Feb., 1976 : 1976 CTR (All) 188. For reasons given in that petition, the order in question cannot be sustained.

(2.) WE accordingly set aside it impugned order of the ITO, and direct that the matter should be decided afresh after giving a reasonable opportunity to the petitioner to substantiate his objection. We further direct the CIT, Lucknow to have the matter tried and decided by another ITO at Deoria other than the one who passed the impugned order, and those who have sworn the counter affidavit in the case. In case no such officer is available at Deoria, he should assign an ITO from 0outside to hear the case at Deoria. The petitioners is entitled to their costs. The ITO concerned should decide the case within a period of three months from the date of the communication of this order to the CIT, Lucknow.