MILAN SUPARI STORES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS order shall govern the disposal of M.P. No. 317 of 1988 (Milan Supari Stores, Indore v. ITO, 'C' Ward, Indore, and 3 Ors.), M. P. No. 318 of 1988 (Milan Supari Stores, Indore v. ITO, 'C' Ward, Indore, and 4 Ors.) and M. P. No. 420 of 1989 (Milan Supari Stores, Indore v. Asst. CIT, Indore, and 6 Ors.).

(2.) THE petitioner in M. P. No. 317 of 1988 is a registered partnership firm known as Milan Supari Stores. Respondent No. 4 in this petition is Sarvottam Supari Stores. THE petitioner in M. P. No. 318 of 1988 is also Milan Supari Stores and respondents Nos. 4 and 5 are Sarvottam Supari Stores and Hilman Traders, respectively. THE petitioner in M. P. No. 420 of 1989 is also the same firm, i.e., Milan Supari Stores, but respondents Nos. 5, 6 and 7 are Hilman Traders, 12, Daulat Gary, Indore, Sarvottam Supari Stores, 167, Ranipura, Indore, and Hilman Traders, 96, Siyaganj, Indore.

(3.) ACCORDING to the petitioner, a raid was conducted on December 17, 1986, at the premises of the aforesaid firms. During the raid, the income-tax authorities seized certain stocks and allied things at the premises where the godown of Sarvottam Supari Stores and Hilman Traders was situated. The competent income-tax authority, on April 10, 1987, passed an order under Section 132(5) of the Income-tax Act against (1) Habib Moosa, (2) Noor Mohammad, (3) Milan Supari, (4) Sarvottam Supari, (5) Hilman Traders and (6) New Hilman Traders as an association of persons. The petitioners and the said other firms filed objections to the said protective assessment orders contending, inter alia, that they do not constitute an association of persons.