INCOME-TAX OFFICER vs ADARSH CONSTRUCTION COMPANY (DISSOLVED — 1971 PTD 66

Citation: 1971 PTD 66

Court: Allahabad High Court

Year: 1970

Decision Date: 1970-12-31

Parties: INCOME-TAX OFFICER vs ADARSH CONSTRUCTION COMPANY (DISSOLVED JUDGMENT

Headnotes

Case cited as 1971 PTD 66

Judgment Text

Court Name: Allahabad High Court Judge(s): V. G. Oak, J. S. Trivedi Title:INCOME-TAX OFFICER vs ADARSH CONSTRUCTION COMPANY (DISSOLVED JUDGMENT Reported As: 1971 PTD 66 Result: appeal is dismissed Judgment JUDGMENT V. G. OAK, J.-This special appeal arises out of assessment proceedings under the Income-tax Act, 1922 (hereafter referred to as the Act). Messrs Adarsh Construction Company is a firm consisting of three partners. On October 13, 1961, the firm furnished a statement under subsection (3) of section 22 of the Act with respect to income for the assessment years 1959-60 and 1960-61. The same day the Income-tax Officer issued a notice to the firm under subsection (4) of section 22 of the Act for filing certain documents. The Income-tax Officer was informed that the firm was not in a position to file all the documents mentioned in the notice wader section 22 (4). The Income-tax Officer took up the position that the firm had failed to comply with the notice served upon it under section 22(4). On November 30, 1961, an assessme nt order was passed under section 23(4) of the Act on the footing that the firm had failed to comply with the notice under section 22(4) of the Act. A notice of demand was also issued on that basis. The firm filed in this Court a writ petition challenging the assessm ent order dated November 30, 1961, and the demand notice. The writ petition was allowed by a learned Single Judge of this Court on May 7, 1962. He quashed the assessment order dated…

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