BB INDERJIT KAUR Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under arts. 226 and 227 of the Constitution of India is directed against the order dated 6th January, 1967, passed by the CIT, Patiala (respondent No. 1), under his revisional jurisdiction (a copy of which is attached with the petition as annex. "d") and also against the order dated 21st February, 1956, passed by the ITO, A-III District, New Delhi (a copy, of which is attached with the petition as annex. "b" ).

(2.) IT is alleged in the petition that in November, 1962, an inspector of income-tax met the petitioner's husband and informed him that some demand was outstanding against the petitioner, on receipt of which information she applied for the copies of the assessment orders some time in the first week of December, 1962. It is also alleged in the petition that these orders related to the assessment years 1944-45 and 1946-47 and were passed ex parte on the basis of "best judgment assessment" in certain proceedings alleged to have been initiated under Section 34 of the Indian I. T. Act, 1922, relating to escaped assessments. The petitioner filed revision petition before the CIT on 22nd January, 1963, and vide his order dated 6th January, 1967 (annex. "c"), the learned CIT accepted the revision petition relating to the assessment year 1944-45 and cancelled the assessment. The revision petition relating to the assessment year 1946-47 was, however, dismissed by the CIT, vide his order dated 6th January, 1967, copy of which is attached with the petition as annex. "d".

(3.) CONSEQUENTLY , this petition fails and is dismissed with no order as to costs.