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MESSRS. RAZA TEXTILES LTD. – Appellant
Versus
Income Tax OFFICER, RAMPUR. – Respondent
JUDGMENT
This is a petition under article 226 of the Constitution.
The relief claimed in the petition is that a writ of certiorari may be issued quashing an order dated March 12, 1957, passed u/s 18(3B) read with section 18(7) of the Income Tax Act.
The facts lie within a narrow ambit. The petitioner entered into a contract with Messrs. Lababedi Textiles of Manchester for the supply of cloth. The deal was arranged through Messrs. Pioneer Consolidated Company (London) Ltd. The contract form is annexure "A-1" to the affidavit filed in support of the petition. The buyers name as entered in the contract form is : The Lababedi Textiles Manchester, England, through the Pioneer Consolidated Company (London) Ltd. London. The rate at which cloth was to be supplied is mentioned in this contract form as follows : 19 1/2 pence less 2 1/2 per cent. commission payable to the Pioneer Consolidated Company (London) Ltd. It appears that in respect of the supply of cloth the commission payable to Messrs. Pioneer Consolidated Company amounted to a sum of Rs. 10,777. In the accounts relevant to the assessment year 1952-53 the entries in regard to this transaction which appeared therein were to the effect
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