BISWANATH GHOSH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE are three connected applications under Article 226 of the Constitution. The first application is by a partner of the firm, M/s. Nilamani Ghosh & Partners. The second and third applications are by the firm itself.

(2.) THERE was delay in filing of returns of the income under the Income-tax Act, 1961 (hereinafter referred to as "the Act"). So fax as the firm is concerned, the particulars are as hereunder :