PRAGDAS MATHURADAS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition by Pragdas Mathuradas for the issue of a writ of mandamus against the ITO, Central Circle I, Calcutta, for return of certain books to the petitioner. In connection with the assessment for the Sambat year 2000-2001, notice under s. 22, sub-s. (2), of the Indian IT Act was served upon the petitioner. The return was filed and thereafter notice was issued under s. 23, sub-s. (2), of the Indian IT Act to produce the evidence upon which the petitioner intended to rely on.

(2.) ON the 13th Dec., 1949, two sets of books were produced before the ITO. The first set was for the period Kartic Sambat 2000 up to the Chait Sambat 2001, corresponding with 29th Oct., 1943, up to the 1st April, 1944, and the second set of books was for the period Chait 2001 up to Kartic 2001, corresponding with 2nd April, 1944, up to 17th Oct., 1944. The books were examined. The matter was subsequently adjourned. The matter came up before the ITO again on the 15th Dec., 1949, and was again adjourned until the 16th Dec., 1949.

(3.) THE basis upon which this petition has been moved is that the ITO has no power in law to retain the books which are produced before him. He has stated that the petitioner has been ordered by the Income-tax Investigation Commission to file a statement of total wealth with list of books. He also states that certain claims would be barred by limitation and he wants the books in connection with such claim. In the affidavit in opposition filed by the ITO, the ITO has stated that the books had been voluntarily left with him, that he had power to retain the books and, therefore, he retained them and gave directions accordingly. He denies that any undertaking was given. He also states that the books may be required for future prosecution. THE books were produced before the ITO because a notice under s. 23, sub-s. (2), was issued upon the petitioner. Such notice calls upon the petitioner to produce or to cause to be produced any evidence upon which he relies in support of the return.