SHAIKH ABDUL KADAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India has been filed by one Shaikh Abdul Kadar son of Shaikh Shakir Hussain (deceased), challenging a notice under Section 34 of the Indian Income Tax and the assessment proposed to be made on the basis of that notice.

(2.) THE facts of the case are as follows. One Shaikh Shakir Hussain Abdul Kadar was carrying on the business of Kattha. He died on 23rd September 1947. Previous to his death, he was assessed as an individual. After his death, his three sons and one daughter inherited his property in specified shares but they continued as an "association of persons" and were assessed in subsequent years as such.