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V. G. OAK
Income Tax OFFICER – Appellant
Versus
ADARSH CONSTRUCTION COMPANY (DISSOLVED FIRM). – Respondent
JUDGMENT
V. G. OAK, CJ. - This special appeal arises out of assessment process under the Income Tax Act, 1922 (hereafter referred to as the Act). Adarsh Construction Company is a firm consisting of three partners. On October 13, 1961, the firm furnished a statement under sub-section (3) of section 22 of the Act with respect to income for the assessment years 1959-60 and 1960-61. The same day the Income Tax Officer was informed that the firm not in a position to file all the documents mentioned in the notice section 22(4). The Income Tax Officer took up the position the firm had failed to comply with the notice served upon it under 22(4). On November 30, 1961, an assessment order was passed section 23 (4) of the Act on the footing that the firm had failed to comply with the notice u/s 22(4) of the Act. A notice of demand was also issued on that basis. The firm filed in this court a writ petition challenging the assessment order dated November 30, 1961, and the demand notice. The writ petition was allowed by a learned single judge of this court on May 7, 1962. He quashed the assessment order dated November 30, 1961, with respect to the assessment years 1959-60 and 1960-61 and the dema
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