KISHANLAL HARICHARAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution for the issue of a writ of certiorari to call for the records relating G. I. No. K. 205/50-51 and quash the rectification order passed on March 16, 1965, by the respondent, namely, the Income-tax Officer, "A" Ward, Nizamabad, under Section 35(5) of the Indian Income-tax Act, 1922.

(2.) TWO grounds are taken in this writ petition and they are :

(3.) THE assesment of the firm of M/s. Sriram Haricharandas, Bombay, was completed on November 30, 1954, computing the total income of the firm at Rs. 26,00,000, Against that assessment order, the firm preferred a revision application, R.P.C. No. 6 of 1955-56, under Section 33A of the Income-tax Act, 1922, to the Commissioner of Income-tax, Bombay, and the latter passed the following order on August 31, 1955 :