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BOMBAY HIGH COURT
Padhye, Vimadalal, JJ
Ramkrishna Ramnath (HUF) – Appellant
Versus
Income - Tax Officer – Respondent
| Table of Content |
|---|
| 1. tax liability assessment years and context (Para 1 , 2 , 3) |
| 2. challenges to tax notices and proceedings (Para 4 , 5) |
| 3. arguments about the four-year assessment limit (Para 6 , 7) |
| 4. court observations on assessment deadlines and authority (Para 8 , 9) |
| 5. interpretation of s.34 and second proviso (Para 10 , 11 , 12) |
| 6. review of second proviso constitutionality (Para 13 , 14 , 15 , 16) |
| 7. clarifying the legal relationship of assessments (Para 17 , 18) |
| 8. final findings and conclusions (Para 19 , 20) |
| 9. dismissal of the petition with rationale (Para 21 , 22 , 23) |
| 10. significance of previous decisions on assessment (Para 24 , 25 , 26 , 27) |
| 11. understanding assessment definitions and implications (Para 28 , 29 , 30) |
| 12. final bordering remarks on the issue at hand (Para 31 , 32) |
1. This petition concerns the tax liability of the petitioner during the assessment years 1951-52 to 1957-58 that is, Diwali ending 1950 to Diwali ending 1956. During the said period, the petitioner was being assessed as a Joint Hindu Family Firm. With respect to the assessment years 1951-52, 1952-53 and 1953-54 the Income Tax officer made the assessment orders on 30th March 1956, 9th March 1957 and
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