BISHESHWAR LAL vs INCOME-TAX OFFICER, GONDA — 1976 PTD 45

Citation: 1976 PTD 45

Court: Allahabad High Court

Year: 1969

Decision Date: 1969-09-15

Parties: BISHESHWAR LAL vs INCOME-TAX OFFICER, GONDA

Headnotes

Case cited as 1976 PTD 45

Judgment Text

Court Name: Allahabad High Court Judge(s): V. G. Oak, T. P. Mukherjee Title: BISHESHWAR LAL vs INCOME-TAX OFFICER, GONDA Case No.: Civil Misc. Writ No, 1402 of 1963 Date of Judgment:1969-09-15 Reported As: 1976 PTD 45 Result: Order accordingly JUDGMENT JUDGMENT ' V. G. OAK, C. J.-This petition under Article 226 of the Constitution is directed against penalty proceedings under the Indian Income-tax Act, 1922, (hereinafter referred to as "the Act"). There was a firm, Rameshwar Lal Bisheshwar Lal, consisting of two partners, Bisheshwar Lal Rameshwar Lal, who were brothers. The firm was assessed to income-tax for four assessment years 1944-45, 1945- 46, 1946-47 and 1948-49. The assessee-firm successively appealed to the Appellate Assistant Commissioner and the Appellate Tribunal. Both these appellate authorities gave some relief to the assessee for the four assessm ent years. Between October 5, 1949 and August 10, 1961, the Income- tax Officer, Gonda, issued a series of notices to the firm calling upon it to show cause why penalty should not be imposed on the assessee-firm under section 28(1) (c) of the Act on the ground that the firm concealed its income relevant to the four assessment years. The firm sent several replies to the effect that there was no concealment of income on the part of the firm. Ultimately, on 19th April 1963, Bisheswa r Lal filed in this Court the present writ petition challenging the penalty proceedings. The petitioner has prayed that the penalty…

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