A RANGANATHAM Vs. ADDITIONAL INCOME TAX OFFICER CUDDAPAH

JUDGEMENT

(1.) This is an application under Article 226 of the Constitution of India to issue a Writ of Certiorari to quash the notice in G. I. No. 137-A/ 46-47 dated 25-6-1958, issued by the Additional Income-tax Officer, Cuddapah.

(2.) One Krishnappa and his three sons, the petitioner, Venkatanarsu and Thimayya (Petitioner in W. P. No. 871 of 1958) constituted a Hindu undivided family, possessing properties moveable and immovenble and in addition doing mining business. For the years 1941-42, 1942-43, 1943-44, 1945-49 and 1940-47, the Hindu undivided family was assessed to income-tax. The assessments for the years 1941-42 to 1946-47 were made on 30-9-1948, 30-9-1948, 28-2-1949, 15-3-1950 and 30-11-1950. With respect to the two assessment years 1941-42 and 1942-43, there was re-assessment under Section 34 of the Act which was completed on 30-9-1948. A total of Rs. 65,750.00 was imposed on the undivided family.

(3.) On 20-3-1948, Veukat Narsu, one of the sons of Krishnappa (slated to be since deceased) filed an application under Section 25-A of the lndian Income-tax Act before the Income-tax Officer, Cud.-dapah, alleging that the Hindu undivided family styled as Krishnappa and Sons which had hitherto been assessed as a Hindu undivided family had been disrupted and that the joint family properties had been divided between the members in definite portions, and that, therefore, an order under Section 25-A(l) may be recorded and assessments made on the various members in accordance with the provisions of Section 23 read with Section 25-A(2) of the Indian Income-tax Act. The Income-tax Officer, Special Circle, Madras, passed an order dated 30-6-1952 holding that the partition of the family must bo deemed to have been effected on 2-11-1946. Again the assessments made by the Income-tax Officer for the years 1941-42 to 1946-47 appeals were filed before the Appellate Assistant Commissioner and the assessments were confirmed by an order dated 3-5-1953. With respect to the assessments for the years 19-14-45, .1945-46 and 1946-47, appeals were filed before the Appellate Tribunal, Bombay. The appellate Tribunal dismissed the appeal with respect to the assessment for the year 1944-45, but partly allowed the appeals regarding the assessments for the years 1945-46 and 1946-47. A reference under Section 66(2) of the Income-tax Act is stated to be pending in this Court with regard to the assessments for the years 1944-45, 19-15-46 and 1946-47.