9911796707
TMI Blog1969 (12) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... the usual form alleging that the Income-tax Officer has reason to believe that the petitioner's income for the assessment year 1946-47 has escaped assessment within the meaning of section 147 of the Act. The reasons in support of the issue of the impugned notice have been disclosed in paragraph 5 of the affidavit of Sukumar Bose affirmed on the 30th April, 1969. The substance of the allegations is that the petitioner and one D. J. Dastur were said to be partners of a firm called Girdhardas Maheswari Company which was assessed as an unregistered firm in the assessmemt year 1946-47. According to the said affidavit, it is claimed by the assessee that the firm has dissolved in the year 1947. It is further alleged that, in or about 1963, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax Act, a firm is a distinct and separate assessable entity from the partners constituting it. My attention was drawn in this connection to the definition of the word " person " in section 2(31) of the Act. Reliance was also placed on a decision in the case of Commissioner of Income-tax v. A. W. Figgies Company. This proposition of law was not disputed on behalf of the revenue. It was further pointed out on behalf of the petitioner that, assuming that the firm of Girdhardas Maheswari Company has been dissolved, it does not justify reopening of the assessment of the petitioner on the facts alleged. Reference is invited in this connection to section 189 of the Act which provides, inter alia, that where any business by a firm has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 155 thereof. It is submitted that section 155 having made special provisions for such a situation should be deemed to have excluded the operation of the general provisions of section 147 of the Act. Consequently, it is contended that the impugned notice under section 148 of the Act should be held to be without jurisdiction and void. Mr. Dipankar Gupta appearing on behalf of the revenue drew my attention to section 183 of the Act which provides that the income of the firm may, under certain circumstances, be assessed in the hands of a partner. It was submitted that in view of the provisions of section 183, the income of the firm has a rational connection and a relevant bearing on the individual assessment of a partner. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1946-47. That being the position, it must be held that the conditions precedent for the assumption of jurisdiction under section 147 of the Act against the petitioner have not been fulfilled in the present case. In that view of the matter, it must be held that the impugned notice is without jurisdiction and void. Having regard to my finding on this question, it is not necessary in the present application to decide the wider question as to whether the provisions of section 155 of the Act would exclude the operation of section 147 thereof. In the result, the application succeeds and the rule is made absolute. There will be a writ in the nature of mandamus directing the respondents to forthwith recall, cancel and with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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