LALA RAJESHWAR PERSHAD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution impugning an order made by the Income-tax Officer, "A" Ward, Ambala Cantt., on 19/21st March, 1955, under section 35 of the Income-tax Act with regard to the assessment of the petitioner for the assessment year 1945-46.

(2.) THE case of the respondents is that no notice was necessary under section 35 of the Act as the net result of the order made in March, 1955, was a decrease in the amount of tax levied on the petitioner and that the petition is very much belated and merits dismissal on that ground as well. Now the facts according to paragraph 2 of the written statement are these :