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V. N. MEHROTRA, B. P. JEEVAN REDDY
K. N. AGRAWAL – Appellant
Versus
COMMISSIONER OF INCOME-TAX – Respondent
( 1 ) THIS writ petition (No. 387 of 1980) is directed against a show-cause notice issued by the commissioner of Income-tax under Section 263 of the Income-tax Act, 1961, calling upon the petitioner to show cause as to why the assessment order dated September 21, 1978, relating to the assessment year 1975-76 be not revised.
( 2 ) THE impugned show-cause notice recites the following facts : for the assessment year 1975-76, the assessment in the case of the petitioner herein was made by the Income-tax Officer on September 21, 1978, on a total income of Rs. 13,08,902. From the records maintained in the office of the Inspecting Assistant Commissioner (Assessment), Agra, the Commissioner found that the petitioner was a partner in the partnership firm, Shiv Narain parmendra Narain, Ranghat, Aligarh, with a share of 50%. The petitioners contention, however, was that 1/3rd of the income received towards the said share alone must be assessed in his hands and the remaining 2/3rds of the said share income should be distributed equally between his wife and his minor son by virtue of an overriding charge created by a memo of partial partition dated november 9, 1985. The
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