Ram Saran Das Anil Kumar Vs. Assistant Commissioner of Income-tax and anr. - Court Judgment

1. Heard counsel for the parties.

2. The short contention of the petitioner is that whereas the impugned notice dated October 24, 1994 (annexure 9 to the petition), is addressed to the firm, Messrs. Ram Saran Das Anil Kumar, which was constituted with effect from April 1, 1979, with two partners, namely, Kamlawati and Anil Kumar, the recovery outstanding against one Ram Saran Das for the assessment year 1986-87, who has nothing to do with the said firm, is sought to be made from the firm as mentioned in paragraph 2 of the impugned notice. It is said that assessments on the petitioner's firm had been made for the consecutive assessment years 1985-86 to 1987-88, but no demand was raised. The said firm was reconstituted with effect from June 12, 1989, by two partners, namely, Sunil Kumar and Anil Kumar, and that firm has been continuing till date.

3. Aggrieved, the petitioner-firm filed objections dated November 18, 1994 (annexure 8 to the writ petition), which are said to be still pending with respondent No. 1.

4. On these facts, the petition is disposed of finally directing respondent No. 1 to decide the aforesaid objections of the petitioner-firm within one month from the date a certified copy of this order along with a copy of the aforesaid objections is produced by the petitioner before the said respondent. The petitioner undertakes to produce them within a week from today. Further recovery proceedings pursuant to the impugned notice dated October 24, 1994 (annexure 9 to the writ petition), will remain stayed against the petitioner-firm until the decision of the aforesaid objections by respondent No. 1. However, it is made clear that the respondents will be free to proceed against Ram Saran Das.

5. If the petitioner does not take steps as aforesaid then the stay order shall stand vacated.

6. A copy of this order will be supplied to the parties within twenty-four hours on payment of the usual charges.