Court : Guwahati
Decided on : Aug-31-1960
MEHROTRA J. - The petitioner - Messrs. Tansukhrai Bodulal - is a Hindu undivided family firm carrying on business at Kampur in the district of Nowgong. Shri Gordhan Das Khakolia is the karta of the Hindu joint family. On the 25th March, 1947, the assessment of the petitioner for the assessment year 1946-47 was completed by the Income-tax Officer of Gauhati, under section 23(3) of the Indian Income-tax Act, 1922 (hereinafter called "the Act"), on a total income of Rs. 30,955. On the 24th March, 1951, the petitioner received a notice dated 19th March, 1951, purporting to be one under section 34 of the Act issued by the Income-tax Officer, Nowgong, arrayed as respondent No. 1 to the present petition.The petitioner by the said notice was asked to submit his return for the period ending the 31st March, 1947, within 31st March, 1951. Several reminders were sent by the respondent No. 1 to the petitioner to submit his return for the aforesaid period and ultimately the petitioner sub...
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