KALAWATI DEVI HARLALKA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) . Constitution.

(2.) THE appellant alleges that she carries on business, inter alia, in moneylending, speculation in bullion and shares and investment in shares and other commodities under the name and style of Shankar and Co., at Ramrajatola, Santragachi, in the District of Howrah.

(3.) AS the CIT did not take any steps to comply with the requisition contained in the letter, the appellant moved this Court under Art. 226 of the Constitution for appropriate writs for the quashing of the records and proceedings relating to the notice dt. 24th Jan., 1963, and for direction upon the respondents to forbear from giving effect to that notice or taking any steps thereunder. The rule nisi was issued on that date limited to grounds (a), (b), (c), (d) and (e) of paragraph 17 of the petition, which are as follows :