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H. N. SETH, R. S. PATHAK
Behari Lal Ram Charan Kothi – Appellant
Versus
Income Tax Officer, B Ward – Respondent
JUDGMENT
Pathak, J. - The petitioner is a partnership firm carrying on business as bankers and cloth dealers. It had business dealings with B. R. Sons Ltd., at one time the selling agent of the Lakshmi Ratan Cotton Mills Company Ltd. In the course of those dealings the petitioner and B.R. Sons Ltd. maintained in their respective account books a running account of the transactions between them. On May 21, 1966, the Income Tax Officer issued a notice u/s 226(3)(i) of the Income Tax Act, 1961, to the petitioner stating that a sum of Rs. 22,89,281.97 was due from B. R. Sons Ltd. on account of Income Tax and allied dues and that the petitioner should forthwith pay to the Income Tax Officer any amount due to or held for B.R. Sons Ltd. up to the aforesaid amount. The petitioner was warned that if it failed to make payment it would be deemed to be an assessee in default and proceedings would be taken against it for realisation of the amount as if it were-in arrears of tax. On July 1, 1966, the petitioner replied that according to Us account books there was no credit balance in favour of B.R. Sons Ltd. and that, on the contrary, B.R. Sons Ltd. owed a large amount to the petitioner. On Octobe
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