DEVENDRA PRAKASH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE three special appeals are directed against the judgment of Hon'ble Brijlal Gupta J., dated November 23, 1961, Devendra Prakash v. income-tax Officer [1963] 47 I.T.R. 501 , by which he partly allowed three writ petitions (Nos. 841 of 1960 and 842 and 843 of 1961), challenging notices of demand issued by the income-tax authorities on the basis of a rectification order passed under Section 35 of the Income-tax Act, 1922.

(2.) THE facts of the case in brief are as follows :

(3.) A subsidiary contention raised in the writ petitions was that the amount of income derived by each petitioner from another firm (Choubey Madan Gopal) had been illegally enhanced by the order of March 3, 1960, from Rs. 53 to Rs. 225 without issuing any notice in respect of this item.