SAHU RAJESHWAR NATH vs INCOME-TAX OFFICER, C-WARD, MEERUT AND — 1972 PTD 630

Citation: 1972 PTD 630

Court: Supreme Court of India

Year: 1971

Decision Date: 1971-12-31

Parties: SAHU RAJESHWAR NATH vs INCOME-TAX OFFICER, C-WARD, MEERUT AND JUDGMENT

Headnotes

Case cited as 1972 PTD 630

Judgment Text

Court Name: Supreme Court of India Judge(s): V. Ramaswa mi, A. N. Grover, J. C. Shah Title:SAHU RAJESHWAR NATH vs INCOME-TAX OFFICER, C-WARD, MEERUT AND JUDGMENT Reported As: 1972 PTD 630 Result: Appeal dismissed Judgment JUDGMENT RAMASWAMI, J.-This appeal is brought by certificate from the judgment of the Allahabad High Court, dated April 28, 1964, in Special Appeal No. 627 of 1961 by which the Division Bench dismissed the appellant's appeal and confirmed the order of the Single Judge dismissing the appellant's Writ Petition No. 194 of 1959. The appellant alleged that he was a partner of a firm named Regal Dehydrating Company, Meerut. In which he had 12/53 share. It was stated that on January 15, 1945, the appellant sold away his share in the partnership to one Ram Chander, son of Nathmal Das. The partnership firm was assessed to income tax for the assessment year 1945-46, by the Income-tax Officer C-Ward, Meerut, by the assessm ent order dated December 9, 19 on a total income of Rs. 64,621. The case of the appellant v that he had ceased to be a partner at the time of the assessment ; was not liable to pay the income-tax assessed upon the partnership firm. It was also stated that no notice of the assessm ent proceedings was given to the appellant, nor was any notice demand issued under section 29 of the Income-tax Act, 19. (hereinafter called "the Act"). It appears that the Income-- Officer forwarded a certificate to the Collector under section 0 of the Act for recovery…

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