SUMAT PARSHAD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution.

(2.) THE petitioner does not refer to this matter in the petition and the return of the respondents does not clearly say that the petitioner was also a party to it, but it is said that afterwards there was a representation made to the Commissioner of Income-tax, at Simla, sometime in October and November, 1957, requesting for early disposal of the appeal. THE Commissioner of Income-tax gave an interview to the petitioner, and his counsel, at Rohtak on November, 16, 1957. He explained the whole position to them and what had actually happened. But after discussing the case with them he proceeded to look into the matter on his own and he reduced the taxable income back to the figure of Rs. 37,357, the figure that had been originally fixed by the Income-tax Officer in the beginning.