VITHALDAS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE three connected petitions under Article 226 of the Constitution arise out of three connected proceedings for rectification under Section 35 of the Indian Income-tax Act, 1922 (hereafter referred to as the Act). The facts of the three cases are similar. They raise common questions of law. It will, therefore, be sufficient to refer to the facts of one of the three cases.

(2.) SRI Vithaldas is the petitioner in Civil Misc. Writ No. 21 of 1967. On 15-12-1955 the Income-tax Officer, District II, Kanpur passed an assessment order against the petitioner for the year 1952-53. His total income was fixed at Rupees 57,992/-. This total income included a sum of Rs. 21,291/- being the petitioner's share income from a certain firm, M/s. Bhawani Prasad Girdhar Lal, Bombay. The assessment was subiect to rectification under Section 35 of the Act On 27-3-1956 the Income-tax Officer, Bombay assessed the firm M/s. Bhawani Prasad Girdhari Lal, Bombay. The total income of the firm was fixed at Rs. 66,472/-. The present petitioner's share was fixed at Rs. 9678/-.

(3.) TWO counter-affidavits have been filed on behalf of the respondents. The first counter-affidavit has been filed by respondent No. 1. In paragraph 8 of the counter-affidavit he has attempted justification for declining to pass an order for rectification. In paragraph 8 of the counter-affidavit It is stated: