P. R. EASWARAN vs SIXTH INCOME-TAX OFFICER, CIRCLE II, COIMBATORE — 1971 PTD 902

Citation: 1971 PTD 902

Court: Madras High Court

Year: 1968

Decision Date: 1968-07-01

Parties: P. R. EASWARAN vs SIXTH INCOME-TAX OFFICER, CIRCLE II, COIMBATORE

Headnotes

Case cited as 1971 PTD 902

Judgment Text

Court Name: Madras High Court Judge(s): K. Veeraswa mi, Ramaprasada Rao Title: P. R. EASWARAN vs SIXTH INCOME-TAX OFFICER, CIRCLE II, COIMBATORE Case No.: Writ Petition No. 2042 of 1964 Date of Judgment:1968-07-01 Reported As: 1971 PTD 902 Result: petition is allowed JUDGMENT JUDGMENT RAMAPRASADA RAO, J.---The petitioner is seeking a rule under Article 226 of the Constitution against the Sixth Income-- tax Officer, Circle II, Coimbatore, the respondent herein, in the nature of a writ of prohibition or such other appropriate writ restraining him from making any assessment pursuant to the notice dated September 11, 1964, issued by him under section 148 of the Income-tax Act, 1961. The relevant facts may be noted. In or about August 27, 1946, the petitioner's father and three others conjointly purchased lands of an extent of 8 acres 56 cents for a sum and consideration of Rs. 1,00,000. The purchase money was contributed in unequal proportion; but the petitioner's father, however, paid one-fifth of the same. There--after, one of the members assigned his undivided interest in the lands to two others, thus enabling five persons, including the petitioner's father, to be the joint owners of the same. The petitioner's father died on November 11, 1956, and the petitioner became entitled to the share in the above lands as was held by his father. All the five members, who were apparently interested in a joint venture, earlier. Leased out and later entered into an arrangement with one…

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