NARAINDAS LALCHAND Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THIS order will also govern the disposal of Misc. Petitions Nos. 47, 48 and 49, all of 1962.

(2.) THESE four petitions under Articles 226 and 227 of the Constitution of India are by persons who are partners in two registered firms engaged in the business of bidi manufacturing under the name and style of M/s. Udhoji Shri Kishandass of satna and M/s. Ramadhin Bhagwatdin of Sehora. The prayer of each of the petitioners is for the issue of a writ of certiorari for quashing an order of rectification of assessment under Section 35 of the Indian Income-tax Act, 1922, passed against him by the Income-tax Officer, Satna, on 31st December 1960.

(3.) THE material facts are these. The assessment of the firm M/s. Udhoji Shri kishandass of Satna for the year 1955-56 was completed on 21st February 1956 by the Income-tax Officer, Satna, and the proportionate share of profits of each of the petitioners, Naraindas, Gopaldas and Madhoji was computed at Rs. 7684/- and of the petitioner Kishandas at Rs. 7685/ -. In the return of his income submitted by each of the petitioners for the material year, the share of profits from the firm m/s. Udhoji Shri Kishandass was shown with a note that "the assessee has got share income in R. F. M/s. Ramadhin Bhagwatdin, Sihora (M. P. ). Share income may be taken as per orders. " On 24th February 1956 each of the petitioners was assessed for the assessment year 1955-56 on the basis of his share of profits in the firm M/s. Udhoji Shri Kishandass. The assessment of the other firm, M/s. Ramadhin Bhagwatdin, was, however, completed on 16th March 1960 by the income-tax Officer, Special Investigation Circle, Nagpur, and the proportionate share of each of the applicants, of the profits in that firm was computed. On receipt of intimation of the order passed in the assessment of the firm M/s ramadhin Bhagwatdin, the Income-tax Officer, Satna, revised the assessment of each of the petitioners, under Section 35 (5) of the Act, for the year 1955-56 by including the share of his profits in the firm M/s. Ramadhin Bhagwatdin and made the impugned orders of assessment.