MUHAMMAD ATIQ vs INCOME-TAX OFFICER, DISTRICT II (V), KANPUR — 1994 PTD 132

Citation: 1994 PTD 132

Court: Allahabad High Court

Year: 1961

Decision Date: 1961-10-03

Parties: MUHAMMAD ATIQ vs INCOME-TAX OFFICER, DISTRICT II (V), KANPUR

Headnotes

Case cited as 1994 PTD 132

Judgment Text

Court Name: Allahabad High Court Judge(s): Brijlal Gupta Title: MUHAMMAD ATIQ vs INCOME-TAX OFFICER, DISTRICT II (V), KANPUR Case No.: Civil Miscellaneous Writ No,289 of 1959 Date of Judgment:1961-10-03 Reported As: 1994 PTD 132 Result: Petition allowed JUDGMENT JUDGMENT ' This is a writ petition under Article 226 of the Constitution. ' The prayer contained in the petition is that a writ of certiorari may be issued quashing the order, dated January 15, 1959, whereby a penalty of Rs,5,000 was imposed upon the petitioner. ' The material facts were, that the petitioner was a partner in the firm, Eastern Trading Company, carrying on business at Kanpur. There were two other partners also alongwith him in this firm, namely, Rahmatullah Khan and Rahim Baksh. It appears that an ex parte assessment was made against the firm for the assessm ent year 1944-45. This was by order, dated January 27, 1945. On January 29, 1945 i,e,, two days after the making of the assessment order, a notice under section 28(1)(b) was issued to the firm proposing to impose a penalty and requiring the firm to show cause. It appears that in response to this notice one of the partners of the firm appeared before the Income-tax Officer and produced before him a certificate of posting. It was stated on the basis of the said certificate of posting, that a return had been posted but it appeared that for some reason or other the return may have been lost. An affidavit was also filed in support of the statement…

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