Judgment

K. S. HEGDE

( 1 ) IN these appeals by special leave, the only question of law that arises for decision is whether the respondent was competent to initiate proceedings under S. 34 of the Indian Income-tax Act, 1922 (which will hereinafter be referred to as the Act ).

( 2 ) THE respondent initiated proceedings under S. 34 of the Act against the appellant by issuing notices under that section on 26/12/1960 in respect of the assessment years 1953-54, 1954-55 and 1955-56. The appellant challenged the validity of those proceedings by means of writ petitions under Article 226 and 227 of the Constitution in the High Court of Judicature at Bombay (Nagpur Bench ). Those petitions were summarily dismissed. The appellant thereafter appealed to this Court after obtaining special leave from this Court. This Court allowed those appeals on 8/04/1965 holding that the High Court was not justified in summarily dismissing the writ petitions as the allegations made therein merited examination. Thereafter the High Court issued rule nisi in those petitions. The respondent opposed those petitions. After hearing the parties, the High Court again dismissed those writ petitions. Hence these appeals.

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