9911796707
TMI Blog1972 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... pening was done beyond the period of four years. It was stated that the proceedings for reopening were taken for the reasons mentioned, in section 147(a) of the Income-tax Act, 1961. The petitioner challenged the said reopening on the ground that the Income-tax Officer had no materials to reopen the said assessment and that at the time of the original assessment the petitioner had truly and fully disclosed all facts material for the assessment. It appears that there were several ladies who were partners in this firm, Messrs. Omprakash Co., and the Income-tax Officer, " J " Ward, Dist. III(2), Calcutta, had held that the ladies were benamidars of their respective husbands. Accordingly, the Income-tax Officer, "J" Ward, wrote a letter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the formation of belief. Upon this, sanction of the Commissioner was obtained. The husband of another partner of Messrs. Omprakash Co., Sitaram Jindal, was also similarly assessed. Since on that notice of reopening the petitioner moved this court under article 226 of the Constitution. The said matter came up for hearing before Ghose J. and in the judgment in the case of Sitaram Jindal v. Income-tax Officer , Ghose J. held that the reopening was bad. There, of course, the Income-tax Officer concerned had written a letter wherein he had referred to the letter of the Income- tax Officer, " J " Ward, Dist. III(2), which is an identical letter in the instant case and thereafter had stated : " Hence, I am submitting the proposal for your final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended and raised various other questions, for instance, he argued that the findings in the registration proceedings were invalid and nullities and as such could not form the basis of belief in the instant case. It was further suggested that the sanction could not have been given by the Commissioner under section 151 of the Income-tax Act, 1961. In the view I have taken it is not necessary for me to deal with the said contentions. In the premises, the proceeding initiated by the notice dated 27th March, 1970, is hereby quashed and set aside and the respondents are restrained from taking any steps in respect of the said notice. If, in the meantime, assessment has been completed pursuant to the said notice, the same is also set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
