Court : Jammu and Kashmir
Decided on : Aug-24-1978
Reported in : [1980]121ITR620(J& K)
Mian Jalal-Ud-Din, C.J.1. The petitioner seeks to quash the impugned orders forming annexs. ' F ' and ' G ' to the petition by issuance of a writ of certiorari and mandamus directing the respondent not to proceed against the petitioner for the recovery of the tax amount.2. It is averred that the petitioner along with Bakshi Bashir Ahmed, Bakshi Ghulam Hassan and Bakshi Ghulam Ahmed constituted a partnership firm known as ' M/s. Kashmir Motors '. This firm was dissolved on December 31, 1960. Thereafter, the statement of assets and liabilities of this firm was drawn up according to which the petitioner did not take over the liabilities of the income-tax of the dissolved firm. According to the petitioner this remained the responsibility of the other three partners. Even according to the finding of the one man Tribunal presided over by the late Justice lyyengar, the entire assets of the Kashmir Motors were appropriated exclusively by the above-said partners excluding the petitioner. Respon...
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