Cit Vs. Amar Iron Stores

.....the provisions of land acquisition act, 1894. it would, however, be open to the court in exercise of that power to invite the attention of the executive to any public purpose and the need for land for meeting that public purpose and to require the executive to take a decision, even a reasoned decision, with regard to the same in accordance with the statutory provisions, perhaps even within a reasonable time frame. however, the power of the court under article 226 must necessarily stop at that. thereafter, if the decision taken by the executive is capable of challenge and, there exist appropriate legal grounds for such challenge, it may also be open to the court to quash the decision and to require reconsideration. but no direction in the nature of mandamus whether interim or final can be issued by the court under article 226 to the executive to necessarily acquire a particular area of a particular piece of land for a particular public purpose. section 4; compulsory acquisition of land powers of state government held, renewal of lease in favour of petitioners would not take away power of state government of compulsory acquisition of land. renewal of lease would at best be taken into consideration for determining quantum of compensation. yatindra singh, j.this is a reference under section 256(2) of the income tax act on the direction of this court in which the following question has been referred to us for opinion :'whether on the facts and in the circumstances of the case, the tribunal was legally correct in upholding the order of the commissioner (appeals) that two assessments should have been made and the income of rs. 1,14,420 for the period 21-9-1976 to 31-3-1977 as deleted from the hands of the appellant-firm be assessed separately ?'the assessee in this case is a firm and the assessment year involved is 1977-78.2. one of the partners gulshan kumar died on 18-9-1976 and there is no mention in the partnership deed that the partnership will continue after the death of any partner. in view of this and the decision given by the supreme court in cit v. empire estate : [1996]218itr355(sc) , the partnership stood dissolved and as such there should be two assessments.3. in view of this we answer the question in the affirmative, i.e., in favour of the assessee and against the department.