RAJGHARIA C M Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE twelve writ applications arise out of common facts and inter-related questions of law. They have, therefore, been heard together, but for the sake of convenience and clarity it is advisable to divide them into three groups. Before setting out the relevant facts at their proper places, I shall broadly specify the cases falling under each group and the relief claimed in respect of each of them.

(2.) C W.J.Cs. Nos. 642, 644, 646 and 650 of 1971 involve identical questions of law. In these four writ applications the petitioner, M/s. C. M. Rajgharia, is a firm registered under the Indian Partnership Act and the prayer made is to quash by a writ of certiorari a notice dated March 16, 1971, purported to be issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"), in each case. White the notice aforesaid is marked annexure " 2 " in C.W.J.C. No. 642 of 1971, it is marked as annexure "5" in the other three writ applications. A further prayer has been made for the issuance of a writ in the nature of prohibition restraining the respondents, the Income-tax Officer, the Commissioner of Income-tax and the Union of India, from taking any steps in pursuance of the said impugned notices.

(3.) AS already stated the petitioner-firm had filed its returns for the assessment years from 1954-55 to 1957-58, but apart from issuing notices under Section 23(2) of the 1922 Act, nothing further was done by the Income-tax Officer and on the returns filed by the petitioner no assessment was ever made. By the impugned notice dated March 16, 1971, purporting to be issued under Section 148 of the 1961 Act, the Income-tax Officer, respondent No. 1, has called upon the petitioner to deliver within thirty days from the date of the service of the notice a return in the prescribed form on the ground that income chargeable to tax for all these years had escaped assessment within the meaning of Section 147 of the 1961 Act. It has further been stated in the notice that the same had been issued after obtaining the necessary satisfaction of the Central Board of Direct Taxes, Delhi. The notice regarding each of these four assessment years has been annexed respectively to each of the writ applications.