GULAB CHAND DHANNA LAL vs INCOME-TAX OFFICER — 1971 PTD 727

Citation: 1971 PTD 727

Court: Allahabad High Court

Year: 1970

Decision Date: 1970-12-31

Parties: GULAB CHAND DHANNA LAL vs INCOME-TAX OFFICER

Headnotes

Case cited as 1971 PTD 727

Judgment Text

Court Name: Allahabad High Court Judge(s): B. D. Gupta, W. Broome Title: GULAB CHAND DHANNA LAL vs INCOME-TAX OFFICER Case No.: Special Appeal No. 379 of 1962 Date of Judgment:- Reported As: 1971 PTD 727 Result: appeal fail JUDGMENT JUDGMENT B. D. GUPTA, J.-This is an appeal under Chapter VIII, rule 5 of the Rules of Court, against the judgment and order of Manchanda, J., dated the 28th March 1962, whereby the appellants' petition under Article 226 of the Constitution was dismissed. After hearing learned counsel for the appellants in support of this appeal, we find it devoid of merit. The petitioners having filed their income-tax return regarding the assessment year 1946-47, the Income-tax Officer passed the order of assessment on the 21st of February 1951. By that order the petitioners were assessed, under section 23 of the Indian Income-tax Act, 1922 (hereinafter referred to as "the Act"), on an income of Rs. 1,17,932. An appeal filed by the petitioners was allowed, in part, by the order of the Appellate Assistant Commissioner dated the 21st of May 1953. Thereafter the petitioners moved the Commissioner under section 33-A of the Act. By an order dated 19th October 1954, the Commissioner accepted the petitioners' contention, set aside the assessment order and directed the Income-tax Officer to scrutinise the accounts of the petitioners in the light of certain objections filed on their behalf. It appears that during the pendency of the proceedings before the Commissioner,…

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