KISHANLAL HARICHARAN vs INCOME-TAX OFFICER, A-WARD, NIZAMABAD — 1971 PTD 854

Citation: 1971 PTD 854

Court: Andhra Paradesh High Court

Year: 1968

Decision Date: 1968-07-03

Parties: KISHANLAL HARICHARAN vs INCOME-TAX OFFICER, A-WARD, NIZAMABAD

Headnotes

Case cited as 1971 PTD 854

Judgment Text

Court Name: Andhra Paradesh High Court Judge(s): Basi Reddy, Sambasiva Rao Title: KISHANLAL HARICHARAN vs INCOME-TAX OFFICER, A-WARD, NIZAMABAD Case No.: Writ Petition No. 1486 of 1965 Date of Judgment:1968-07-03 Reported As: 1971 PTD 854 Result: accordingly dismissed JUDGMENT JUDGMENT BASI REDDY, J.---This is a petition under Article 226 of the Constitution for the issue of a writ of certiorari to call for the records relating to G. 1. No. K. 205/50-51 and quash the rectification order passed on March 16, 1965, by the respondent, namely, the Income-tax- Officer, "A" Ward, Nizamabad, under section 35(5) of the Indian Income-tax Act, 1922. Two grounds are taken in this writ petition and they are: (1) That inasmuch as the notice under section 35(5) of the Income-tax Act, 1922, was issued on August 28, 1964, after the Income-tax Act of 1961 came into force, the proceedings under section 35 of the 1922-Act were not saved by the repealing section 297 of the 1961-Act, and, consequently, the proceedings under section 35 of the old Act are void ab initio. (2) That the rectification order made under section 35 is barred by limitation. At the hearing of this writ petition Mr. P. Rama Rao, the learned Advocate for the petitioner, did not press the first point because it is concluded against him by a decision of the Supreme Court in S. Sangappa v. Income-tax Officer ((1968) 68 I T R 760 (SC)). He confined his arguments only to the second point. The facts, so far as they are material…

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