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RAM BILAS KEDAR NATH – Appellant
Versus
Income Tax OFFICER, DISTRICT III (I), KANPUR,. – Respondent
JUDGMENT
This is a writ petition under article 226 of the Constitution directed against the notices issued u/s 22(4), section 28(1)(a) and section 46(5A) of the Income Tax Act (hereinafter referred to as the Act). The prayer is for the quashing of the aforesaid notices issued in respect of the assessment proceedings for 1953-54 and 1954-55. A prayer is also made for the issue of a writ of mandamus requiring the Income Tax Officer not to assess the firm, Messrs. Ram Bilas Kedar Nath, for the assessment years 1953-54 and 1954-55.
The petition is supported by an affidavit which makes allegations against the Income Tax officer of harassment. No counter-affidavit was field and, therefore, the allegations made in the petition must be taken to be true. The only point urged by the learned standing counsel is, what he calls a legal point for which no counter-affidavit was necessary, and that is that a writ of mandamus can never issue so long as the Income Tax officer had jurisdiction to make the assessment. According to him there is no period of limitation at all in respect of an assessment made u/s 23 of the Act to which the provisions of section 28(1)(c) could be made applicable. In other w
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