1961 (12) TMI 92

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..... rticle 226 of the Constitution. The prayer contained in the petition in that a writ of certiorari may be issued quashing the notice dated March 28, 1960, under section 34(1)(A) the Income-tax Act. The facts giving rise to the petition are that, for the assessment year 1953-54, a notice under section 22(2) was issued to the petitioner on July 1, 1953. Similarly, for the assessment year 1954-55 a .....

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..... d the petitioner's applications under section 27 on the ground that notices under section 22(2) had not been served upon the petitioner. Thereafter, on March 28, 1960, the impugned notices were issued against the petitioner. The short point raised by learned counsel for the petitioner is that in these circumstances and having regard to the fact, that returns for the two years in question were .....

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..... se nonrejoinder is never fatal. In view of this I am of the view that Ram Bilas alone could come up to this court and file this writ petition under article 226. Accordingly, I do not see any force in this preliminary objection. The other point raised by learned counsel was that, since the returns filed by the petitioner were loss returns, the same must be considered to have been filed under secti .....

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..... d from the purview of section 22(3). I am clearly of the view that whether the return is an income return or a loss return, so long as it is filed prior to the making of an assessment and even though by reason of the delay in filing the same, it may not be considered to be a return under section 22(1). or section 22(2), it is in every case a return under section 22(3). If a loss return is not file .....

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..... eason of the decision of the Supreme court. The notices under that section were, therefore, invalid. The result is that the petition must be allowed. A writ of certiorari shall issue rushing the notice under section 34(1)(a) for the two years in question, namely, 1953-54 and 1954-55. The petitioner shall be entitled to the cost of the petition. Petition allowed.
Case laws, Decisions, Judgeme .....

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