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1960 Supreme(AP) 21

M.SESHACHALAPATI
A. Ranganatham – Appellant
Versus
Addl. Income-tax Officer, Cuddapah – Respondent


KANIA C. J.

( 1 ) THIS is an application under Article 226 of the Constitution of India to issue a Writ of Certiorari to quash the notice in G. I. No. 137-A/ 46-47 dated 25-6-1958, issued by the Additional Income-tax Officer, Cuddapah.

( 2 ) ONE Krishnappa and his three sons, the petitioner, Venkatanarsu and Thimayya (Petitioner in W. P. No. 871 of 1958) constituted a Hindu undivided family, possessing properties moveable and immovenble and in addition doing mining business. For the years 1941-42, 1942-43, 1943-44, 1945-49 and 1940-47, the Hindu undivided family was assessed to income-tax. The assessments for the years 1941-42 to 1946-47 were made on 30-9-1948, 30-9-1948, 28-2-1949, 15-3-1950 and 30-11-1950. With respect to the two assessment years 1941-42 and 1942-43, there was re-assessment under Section 34 of the Act which was completed on 30-9-1948. A total of Rs. 65,750. 00 was imposed on the undivided family.

( 3 ) ON 20-3-1948, Veukat Narsu, one of the sons of Krishnappa (slated to be since deceased) filed an application under Section 25-A of the lndian Income-tax Act before the Income-tax Officer, Cud.-dapah, alleging that the Hindu undivided family styled as Krishnappa and




















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