KALVA SURYANARAYANA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS application under article 226 of the Constitution has been filed by one Kalva Suryanarayana for the issue of a writ in the nature of mandamus directing the respondent (the Income-tax Officer, A-3, A-Ward, Hyderabad) to forbear from acting in pursuance of a notice issued under section 45 of the Income-tax Act, 1922 (hereinafter called "quot"the Act"quot"), on the ground that the petitioner is not liable to pay the tax demanded from him by that notice. The impugned notice runs as follows :

(2.) NOTICE under section 45 of the Income-tax Act.

(3.) WHEREAS the partners in the said firm, which has been assessed as registered firm, Sri M. Veeraiah and Sri H. Siddappa, have been found to be liable to tax of Rs. 10,654.62 nP. and Rs. 5,640.62 nP. respectively,