VITHALDAS vs INCOME-TAX OFFICER, DISTRICT II(ii), KANPUR — 1971 PTD 411

Citation: 1971 PTD 411

Court: Allahabad High Court

Year: 1968

Decision Date: 1968-02-29

Parties: VITHALDAS vs INCOME-TAX OFFICER, DISTRICT II(ii), KANPUR

Headnotes

Case cited as 1971 PTD 411

Judgment Text

Court Name: Allahabad High Court Judge(s): R. S. Pathak, V. G. Oak Title: VITHALDAS vs INCOME-TAX OFFICER, DISTRICT II(ii), KANPUR Case No.: Writ Petition No. 21 of 1967 Date of Judgment:1968-02-29 Reported As: 1971 PTD 411 Result: reference made JUDGMENT JUDGMENT V. G. OAK, C. J.-These three connected petitions under Article 226 of the Constitution arise out of three connected pro--ceedings for rectification under section 35 of the Indian Income--tax Act, 1922 (hereinafter referred to as the Act). The facts of the three cases are similar. They raise common questions of law. It will, therefore, be sufficient to refer to the facts of one of the three cases. Sri Vithaldas is the petitioner in Civil Miscellaneous Writ No. 21 of 1967. On December 15, 1955, the Income-tax Officer, District II, Kanpur, passed an assessment order against the petitioner for the year 1952-53. His total income was fixed at Rs. 57,992. This total income included a sum of Rs. 21,291 being the petitioner's share income from a certain firm, Messrs Bhawani Prasad Girdhar Lal, Bombay. The assessm ent was subject to rectification under section 35 of the Act. On March 27, 1956, the Income-tax Officer, Bombay, assessed the firm, Messrs Bhawani Prasad Girdbar Lal, Bombay. The total income of the firm was fixed at Rs. 66,472. The present peti--tioner's share was fixed at Rs. 9,678. The share so fixed by the Income-tax Officer, Bombay was far less than the share assumed by the Income-tax Officer, Kanpur. So,…

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