9911796707
TMI Blog1996 (9) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, a partnership firm, registered under the Income-tax Act, 1961 (hereinafter referred to as " the Act "), challenges a notice dated February 3, 1982, a copy of which is annexure " 15 " to the writ petition, issued by the Assessing Officer, namely, the Income-tax Officer, Budaum, under section 185 of the Act requiring the petitioner to show cause why its registration for the assessment years 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra Pal Gupta. The petitioner filed this writ petition and by an order dated March 17, 1982, this court stayed further proceedings in pursuance of the impugned notice dated February 3, 1982. No counter-affidavit has been filed. A supplementary affidavit was filed by the petitioner annexing therewith a copy of the Tribunal's order for the assessment years 1973-74 and 1974-75 to show that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is capital in the partnership firm, it cannot be assumed that the son is a benamidar of the father. For holding the son to be a benamidar, several other things would have had to be shown to establish that the father was the real recipient of the income from the partnership firm. The impugned notice does not indicate any circumstance whatsoever leading to that conclusion and does not even mention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, and in the supplementary counter-affidavit filed to the supplementary affidavit which has been sworn very recently on April 2, 1996, the respondent has not stated that any such action was initiated for any subsequent year and Arvind Kumar Gupta has been found to be a benamidar of Virendra Pal Gupta. For the above reasons, the writ petition is allowed and the impugned notice dated February ..... X X X X Extracts X X X X X X X X Extracts X X X X
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