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BHARGAVA
MIR SUBA HARI BHAKTA – Appellant
Versus
Income Tax OFFICER, A-WARD, DEHRA DUN. – Respondent
JUDGMENT
BHARGAVA, J. - By this petition under article 226 of the Constitution, after incorporation of the amendment which was sought by the petitioner, the main relief sought is the issue of a writ, order or direction in the nature of a writ of certiorari quashing the assessment order dated February 23, 1959, passed by the opposite party, the Income Tax Officer, "A" Ward, Dehra Dun. This order of assessment relates to the assessment year 1950-51. For that assessment year no notice u/s 22(2) of the Income Tax Act was issued to the petitioner. A general notice u/s 22(1) had been issued as usual. Some time at the end of the year 1954, the Income Tax Officer sought the permission of the Commissioner of Income Tax to take action u/s 34 of the Income Tax Act against the petitioner. Before, however, any proceedings under that provision of law could be initiated, the petitioner, on January 1, 1955, filed a return of his income in respect of the assessment year 1950-51. This return was obviously filed u/s 22(3) of the Income Tax Act, as up to that date no order of assessment had been made in the case of the petitioner in respect of the assessment year 1950-51. The Income Tax Officer, howeve
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