KANWAL TEJ SINGH S Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS petition under artile 226 of the Constitution has been filed by the petitioner with a prayer, inter alia, for quashing the notices dated 28th April, 1964, 2nd October, 1964, and 24th December, 1964, issued to the petitioner under section 23(2) of the Indian Income-tax Act, 1922. The petitioner has also prayed for a writ in the nature of prohibition prohibiting the respondents from taking any steps in pursuance of the aforesaid notices or making any orders for assessment in pursuance thereof.

(2.) MR. S. K. Aiyar, learned counsel for the petitioner, submits that the time-limit for making an order of assessment is 4 years from the end of the year in which the income, profits and gains were first assessable. According to the learned counsel, the assessment year in question being 1948-49 (previous year being financial year 1947-48), no assessment could be made after March, 1953. He places strong reliance on a judgment of the Allahabad High Court in Ram Bilas Kedar Nath v. Income-tax Officer, Kanpur.