Himachal Pradesh Court October 1977 Judgments

Ram Lal Ishwar Dass and Another Vs. Income-tax Officer, A-ward, Mandi, ...

Court: Himachal Pradesh

Reported in: [1978]112ITR710(HP)

R. S. PATHAK C.J. - The petitioners pray for a writ in the nature of certiorari quashing an order dated August 26, 1970, of the Income-tax Officer, 'A' Ward, Mandi, setting aside an assessment order and re-opening the assessment proceedings.The first petitioner, M/s. Ram Lal Ishwar Dass, is a partnership firm carrying on business at Kulu. The second petitioner, Shri Balwant Rai, is one of the partners. The petitioner-firm has been regularly assessed under the Income-tax Act, 1961. In proceedings for the assessment year 1969-70 the petitioners failed to comply with a notice under section 143(2) and appear on January 5, 1969, and accordingly an ex parte assessment order was made under section 144 of the Act. The petitioners applied under section 146 of the Act for setting aside the ex parte assessment order and re-opening the assessment proceeding. They also preferred an appeal under section 246 of the Act before the Appellate Assistant Commissioner of Income-tax. The appeal was disposed...

Ram Lal Ishwar Dass and anr. Vs. Income-tax Officer, A-ward and anr.

Court: Himachal Pradesh

R.S. Pathak, C.J.1. The petitioners pray for a writ in the nature of certiorari quashing an order dated August 26, 1970, of the Income-tax Officer, 'A' Ward, Mandi, setting aside an assessment order and re-opening the assessment proceedings. 2. The first petitioner, M/s. Ram Lal Ishwar Dass, is a partnership firm carrying on business at Kulu. The second petitioner, Shri Balwant Rai, is one of the partners. The petitioner-firm has been regularly assessed under the Income-tax Act, 1961. In proceedings for the assessment year 1969-70 the petitioners failed to comply with a notice under Section 143(2) and appear on January 5, 1969, and accordingly an ex parte assessment order was made under Section 144 of the Act. The petitioners applied under Section 146 of the Act for setting aside the ex parte assessment order and re-opening the assessment proceeding. They also preferied an -appeal under Section 246 of the ACT, before the Appellate Assistant Commissioner of Income-tax. The appeal was di...