BASANT SINGH S DECD Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) THIS judgment will dispose of two Letters Patent Appeals (Nos. 809 and 810 of 1986), filed against the judgment dated September 5, 1986, 5. Hardip Singh Sandhu v. TRO [1987] 166 ITR 759 passed by a learned single judge (D.S. Tewatia ].) of this court, as the facts and law involved in both the appeals are common.

(2.) THE facts giving rise to the filing of these appeals may briefly be narrated as under:

(3.) WRIT Petition No. 553 of 1980 was filed by S. Hardip Singh Sandhu, ex-director, against, (i) The Tax Recovery Officer, Range-I, MIC Green Avenue, Amritsar, and (ii) the Income-tax Officer, District I (1), Amritsar, raising the same pleas as were raised in the connected with petition (No. 556 of 1979) filed by the other director, S. Basant Singh (since deceased) of the company. The writ petitioner, S. Hardip Singh, also prayed for quashing of annexures P-1 and P-2, filed along with the writ petition. Annexure P-l is the notice of attachment of property in Form No. 11 CP 7 under rule 27 of the Second Schedule to the Act and addressed to Shri Hardeep Singh Sandhu, Director, Navdeep Theatre (P.) Ltd., Amritsar. This notice is dated October 31, 1979, wherein the share of S. Hardip Singh Sandhu in Navdeep Theatre (Pvt.) Ltd., was attached regarding the recovery of the aforesaid arrears of income-tax outstanding against the company. Annexure P-2 is the summons issued under rule 83 of the Second Schedule to the Act, which is dated September 18, 1979, issued to S. Hardeep Singh Sandhu, requiring him to personally attend the office of the Tax Recovery Officer, Range-I, MIC Green Avenue, Amritsar, on October 12, 1979, for producing books of account and other documents detailed in the summons.