Kolkata Court February 1970 Judgments

Union of India (Uoi) Vs. Bikash Chandra Ghosh and ors.

Court: Kolkata

Reported in: [1970]78ITR524(Cal)

Sabyasachi Mukharji, J.1. It appears that for the assessment year 1957-58, notice under Section 22(2) of the Indian Income-tax Act, 1922, hereinafter referred to as 'the said Act', dated 20th March, 1958, was issued in the name of Sri H. Talukdar, receiver to the estate of Messrs. Surendra Nath Sarkar & Others. A notice under Section 22(4) dated 15th May, 1959, was also issued in the name of Sri Talukdar. A similar notice under Section 22(2) dated 20th March, 1958, was also issued in the name of Messrs. Surendra Nath Sarkar and Ors. and another notice Tinder Section 22(4), dated 20th August, 1961, was issued in the name of Sri Mihir Kumar Sarkar for and on behalf of other members of the Hindu undivided family consisting of the sons and heirs and legal representative of the late Surendra Nath Sarkar, the late Bidhu Bhusan Sarkar and the late Ganapati Sarkar. Thereafter, a further notice addressed to the said Sri Talukdar was also issued with a forwarding letter on the 30th August. There...