SUDARSHAN AND CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution for quashing the authorisation issued by the Commissioner under Section 132A of the I.T. Act, 1961 (briefly stated as 'the Act') read with Rule 112D of the I.T. Rules, 1962 (briefly stated as 'the Rules') and for a writ of mandamus directing the Chief Judicial Magistrate, Ghazipur, as well as the Treasury Officer, Ghazipur, not to deliver the disputed articles to the ITO, Jaunpur, and to return the same to the petitioner.

(2.) ON October 9, 1974, the premises of Sudarshan, petitioner No. 2, and Chandrika, both sons of Hardeo and Triloki, s/o Tekmau, were searched by the police authorities on suspicion that they were in possession of stolen ornaments and cash. As a result of the search the following valuable articles and cash were recovered from their respective possession : Sudarshan,son of Hardeo Silver Ornaments 96Kilogram 500 grams Gold Ornaments 858 grams - - - - Chandrika,son of Harden Silver Ornaments 84Kilogram 700 grams Gold Ornaments 2Kilogram 450 grams Triloki,son of Tekman Silver Ornaments 64Kilogram 100 grams Gold Ornaments 7Kilogram 39 grams Cash Rs. 47,350 (returnedto Triloki Nath by the court).

(3.) THE aforesaid two partners also filed their individual returns for the past several assessment years on September 1, 1975, showing the income earned. The details of these returns are as follows : Name of the Firm Name of the partners. Assessment Years. Income returned Income assessed M/s. Sudarshan &Company.; (No return filed by the firm) 1. Sri Sudarshan 70 -71 6000 (6,000 under new scheme). 71 -72 6,000 6,000 ,, ,, 72 -73 6,000 6,000 ,, ,, 2. Jogendra Pd. Verma 68 -69 2,010 . 69 -70