COMMISSIONER OF INCOME-TAX Vs. BALBIR SINGH

JUDGEMENT

(1.) THIS letters patent appeal is directed against the judgment of the learned single judge, dated December 20, 1983 (see [1984] 146 ITR 266 ).

(2.) THE facts giving rise to the present appeal are briefly as follows :

(3.) ON September 6, 1977, a raid was conducted at the house of Balbir Singh, who was the petitioner in the writ petition and has now died and his heirs have been brought on record as respondents Nos. 1 to 6 (accused ). The raid was conducted on the basis of the First Information Report No. 242, dated September 5, 1977, under Section 411, Indian Penal Code. This First Information Report was got registered by the Assistant Sub-Inspector, Sheonath, at Police Station, Bahadurgarh, on the allegation that Balbir Singh, the petitioner, in the present case and two others had amassed wealth by organising thefts at far away places and they were habitual receivers of stolen property.