1957 (11) TMI 32

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..... of mandamus directing the Income-tax Officer, Guntur, to consider the claim of the petitioner and give relief under section 25(4) of the Indian Income-tax Act. The facts leading up to the petition may be briefly stated thus: The petitioner's father who carried on a tobacco business was an income-tax assessee under the Income-tax Act, 1918, and for the assessment year 1948-49, he was assessed .....

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..... There is nothing however in the letter accompanying the return dated July 3, 1948, to indicate that consequent upon the discontinuance of the business there was also succession thereto by virtue of the partition. The petitioner and his brother as the representatives of their father did not also make any claim as required by section 25(4) until after the expiry of the period of one year prescribed .....

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..... s the Officer doing something, namely, an assessment of the income of the said period and adjustment of the tax paid on the income of the previous year with reference to the income so assessed and a refund of the excess tax, if any, already paid. If the Income-tax Officer has to take action in this manner for granting this relief, it stands to reason that a time limit should be imposed for a claim .....

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