SIDH GOPALGAJANAND AND OTHERS vs INCOME-TAX OFFICER, CENTRAL — 1972 PTD 40

Citation: 1972 PTD 40

Court: Allahabad High Court

Year: 1971

Decision Date: 1971-12-31

Parties: SIDH GOPALGAJANAND AND OTHERS vs INCOME-TAX OFFICER, CENTRAL JUDGMENT

Headnotes

Case cited as 1972 PTD 40

Judgment Text

Court Name: Allahabad High Court Judge(s): Jagdish Sahai, R. S. Pathak Title:SIDH GOPALGAJANAND AND OTHERS vs INCOME-TAX OFFICER, CENTRAL JUDGMENT Reported As: 1972 PTD 40 Result: Petitions dismissed Judgment JUDGMENT JAGDISH SAHAI, J.----This petition under Article 226 of the Constitution has been filed by Messrs Sidh Gopal Gajanand, described as an "alleged association of persons" and by Budhoolal Mehrotra and Sidh Gopal Kapur. The petitioners say that Messrs Sidh Gopal Gajanand was a partnership firm, constituted under an instrument of partner--ship dated April 1, 1948 with its head office at Bombay and a branch business at Kanpur styled as Messrs Ganga Textiles. The partnership firm is said to have consisted of 19 members, two of whom are the petitioners, Budhoolal Mehrotra and Sidh Gopal Kapur. The petitioners allege that the firm carried on wholesale cloth business from March 13, 1948 to July 1, 1949 and was dissolved on the latter date. The firm was registered under section 26-A of tile Indian Income-tax Act, 1922, for the assessm ent year 1949-50 and was assessed to income-tax accord-- ingly. For the assessm ent year 1950-51, however, it was assessed as an unregistered firm. The firm was assessed at Bombay. On February 26, 1958 a notice under section 34 was served upon the second and third petitioners as partners of the dissolved firm stating that the income of the firm for the assess--ment year 1949-50 had been under-assessed and that the several partners were…

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