SRINIVASAN, JAGADISAN
First Additional Income Tax Officer, Karaikudi – Appellant
Versus
R. Shanmugha Rajeswara Sethupathi – Respondent
Srinivasan J.
These are applications by the First Additional Income tax Officer, Karaikudi, for grant of certificate under article 133 of the Constitution. The judgment of this court from which appeals are sought to be filed in the Supreme Court was rendered in a series of applications under article 226 of the Constitution. Broadly stated, two persons who were landholders were under the provisions of the Estates Abolition Act dispossessed of their estates and compensation was paid to them in lieu of such dispossession. In terms of the Act, certain further payments referred to as interim payments were also made to them. The department took proceedings under section 34 of the Indian Income tax Act and sought to bring these interim payments to assessment. One of the writ applications related to a case where such an assessment had in fact been made. In the others, the matter stood at the stage of notices under section 34 of the Indian Income tax Act to these persons. It was in these circumstances that applications were filed under article 226 of the Constitution seeking to have the order of assessment in the one case and the proceedings under section 34 in the remaining case
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