9911796707
TMI Blog1992 (2) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act, 1957, in respect of the assessment year 1972-73, for restraining the non-petitioner from taking further proceedings in pursuance thereof and for holding that the non-petitioner has no jurisdiction to proceed against the petitioner in pursuance of the impugned notice. The facts of the case may be summarised thus. The petitioner along with his mother, Smt.Rukma Bai, constituted a partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agannath, for the assessment years 1972-73 to 1977-78 and cancelled the registration holding that the petitioner's mother, Smt. Rukma Bai, was merely a benamidar of the petitioner, that the amount invested by her in the said firm did not belong to her and that she did not enter into partnership with her son. He also directed that the entire income of the firm was to be assessed in the hands of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g counsel for the Revenue could not controvert the above contentions of learned counsel for the petitioner. He has to admit that the order cancelling the registration of Messrs. Gulab Das Jagannath was subsequently set aside by the Tribunal and the order of the Tribunal was confirmed by this court by its judgment dated May 22, 1984. There is great substance in the writ petition. The non-petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is wholly justified and is in conformity with section 17 of the Wealth-tax Act, 1957. " It is thus the admitted case of the non-petitioner that the basis of the impugned notice, annexure-11, is the order cancelling the registration of the firm, Messrs. Gulab Das Jagannath, that it has been set aside in appeal and that the appellate order has been confirmed by this court by its judgment dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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