BHAWANI PRASAD GIRDHAR LAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution the petitioner has challenged the validity of a number of notices issued to him under Section 34(1A) of Income-tax Act in respect of a number of assessment orders. Under the rules of this Court, the petitioner was required to file copies of those notices which the petitioner wanted to be quashed. The petition is supported by an affidavit in which there is a mention that certain exhibits are true copies of the notices received by the petitioner but the actual exhibits, which have been attached to the affidavit, do not bear the signatures of the deponent who swore the affidavit or any other authorised agent of the petitioner.

(2.) SEVERAL of the points, that have been raised in this petition to challenge the validity of the notices under Section 34(1A) of the Income-tax Act arc identical with those which came up for decision before a Full Bench of this Court in Jai Kishan Srivastava v. Income-tax Officer, Civil Misc. Writ No. 397 of 1945, decided by this Court on the 15th of May, 1959: (AIR 1960 All 19). On those points, the decision of the Full Bench governs this case and, consequently, it is not necessary for us to go into these points at all in this judgment. The decision of the Full Bench is clear that none of those grounds urged by the petitioner has any force and all those grounds must be rejected.

(3.) THE petition, therefore, has no force and is dismissed with costs which we fix at Rs. 250/-.