HARBANS SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS order will dispose of CWP No. 4366 of 1984 and CWP No. 4500 of 1985 as common questions of law and fact are involved. Reference shall be made to the facts in CWP No. 4366 of 1984.

(2.) THE petitioner in partnership with Kartar Singh was carrying on business under the name and style of M/s. Sadhu Singh Harbans Singh.

(3.) THE firm was registered under Section 185 (1) (b) of the Income-tax Act (hereinafter referred to as "the Act" ). 3. The petitioner filed the return of income of the assessee-firm for the assessment year 1973-74, on September 14, 1973, and declared an income of Rs. 33,810. The Income-tax Officer, after discussing the case with the petitioner, framed an agreed assessment accepting the net income of the petitioner as Rs. 36,000.