9911796707
TMI Blog1962 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mymensingh, who died on or about June, 5, 1952, leaving him surviving the said two sons and his widow, Srimati Reba Acharya. In 1952, the Court of Wards took charge of the management of the estate and in July, 1955, the estate was released. On or about July 29, 1955, August 27, 1955, and October 22, 1955, assessment of Income Tax was made for the years 1952-53, 1953-54 and 1954-55 respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he certificates were also issued in the name of the successors-in-interest to the late Maharaj Kumar Sitangshu Kanta Acharya Bahadur. The notice under section 7 were issued and objections were preferred. The objection of the petitioner under section 9 has been rejected. An appeal was taken against that, but that also has been rejected. Hence this present application. In my opinion, this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here had notice of the infirmity a long time ago. It is argued that even during the period of pendency of the assessment proceedings, at least for some years, notice was received on behalf of the petitioner by his constituted attorney who did not object. It is only upon the demand notices having been issued that certain objections were put forward. According to Mr. Pal, if the petitioner had obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limitation. That being so, these assessment orders and certificate proceedings taken thereon cannot be supported and must be quashed. The result, therefore, is that this rule is made absolute and the impugned assessment orders being annexures A , A-1 and A-2 to the petition, all the certificates issue on the basis thereof and the certificate proceedings are all quashed by a writ in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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