B.C.MITRA
Mamchand – Appellant
Versus
Commissioner Of Income-Tax W B –Ii – Respondent
1. This is an application for appropriate writs and orders for setting aside, quashing or cancelling several warrants of authorisation mentioned in the subparagraphs under paragraph 8 of the petition, whereby several Income-tax officers were directed to enter, search and seize various books of account, documents, money, jewellery or other valuable articles which might be found as a result of the search, and to take possession thereof.
2. The petitioners Nos. 2, 3 and 4 are partners of the petitioner No. 1. The petitioner No. 1 was registered under the Income-tax Act, 1922 as a registered firm. The assessment of the petitioners to income tax had been completed upto the assessment year 1963-64. The returns for the assessment year 1964-65 and 1965-66 have been filed, but the assessments in respect of these two years have not yet been completed. The petitioners' contention is that on no occasion since the registration of the petitioner No. 1 in 1941, the petitioners failed to produce books of account, documents and vouchers when called upon to do so by the income tax authorities. They claimed to have paid all dues for income tax and never to have failed to comply with any summ
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