MUKHTIAR SINGH SANDHU Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) IN these two Civil Writ Petitions Nos. 1845 and 1642 of 1985 by the same petitioner, different notices pertaining to different assessment years issued to him under Section 147/148 of the Income-tax Act, 1961 (for short " the Act "), by the Income-tax Officer, Faridkot, are impugned on similar grounds ; and these are being disposed of through this common order. The first petition relates to the assessment year 1975-76 and the latter one, to the years 1976-77 to 1979-80.

(2.) BRIEFLY the background of the case is that certain lands of the petitioner situated in village Quilla Nau, Tehsil Faridkot, were acquired by the Government for the extension of Faridkot Cantonment and as a result thereof, he was paid certain amount of compensation in the year 1974. Later, he sought a reference under Section 18 of the Land Acquisition Act and still not feeling satisfied with the enhancement ordered by the district judge, he preferred an appeal to this court. This court again enhanced the amount of compensation, vide its judgment dated November 19, 1981. It is the undisputed position that on this amount of compensation, the total interest actually paid to the petitioner as per the requirements of the Act was Rs. 2,22,173 and it was so paid on June 15, 1982. It is again not in dispute that the respective assessment orders were passed prior to June 15, 1982.

(3.) NOW, the impugned notices have been issued concededly after obtaining the sanction of the Commissioner under Section 151 (2) of the Act, on the grounds that, firstly, the petitioner had not filed any return for the years in question resulting in escapement of tax and, secondly, that the amount of interest referred to above, which was paid to the petitioner for the period October 5, 1974, to May 6, 1982, had in any case to be spread over different assessment years. Since the Commissioner felt satisfied that the income of the petitioner had escaped assessment on account of the above-noted two reasons, he granted the requisite sanction for the issuance of the impugned notices.