TMI Blog1970 (4) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax, West Bengal III, and the Union of India, to show cause why writs in the nature of mandamus, certiorari and prohibition should not issue cancelling and/or quashing the aforesaid notice and commanding the respondents to forbear from giving any effect thereto. For the assessment year 1952-53, the petitioner, Sri Keshtra Mohan Roy, was assessed in the status of an individual by Sri P. C. Guha, the Income-tax Officer, District IV(I), Calcutta, on the 16th September, 1956. The relevant accounting year of the petitioner ended on the 31st October, 1951. In the assessment order, after reciting that Sri L. M. Battacharjee, the authorized pleader of the assessee appeared with cash book, ledger, salary book, voucher file, bank pass bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er who made the original assessment and on being satisfied as to the explanation rendered, the said Income-tax Officer did not include the said amounts in the income of the petitioner. It is further stated that at the said interview it was pointed out that at the time of the original assessment the audited balance-sheet and the profit and loss account as also the books of account were produced before the assessing Income-tax Officer and the very cash credits which had been referred to in the letter dated the 26th April, 1968, were examined and discussed by the said assessing Income-tax Officer who was completely satisfied that the said cash credits were nothing but genuine hundi loans of the petitioner. The petition has been verified by one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained and recorded in the notice as provided in section 151 of the Income-tax Act, 1961. Objections as to the maintainability of the application on the ground that the petition was not properly signed and verified were raised by Mr. Sen, learned advocate for the department, while similar objections as to the reliability of the affidavit-in-opposition affirmed by the present incumbent to the post of the Income-tax Officer " A " Ward, District IV(I), who could have no personal knowledge of the facts relating to the original assessment of the petitioner were also raised by the learned counsel for the petitioner and I shall deal with these objections later on. In the affidavit-in-opposition in paragraph 6 it is stated that in the interview ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 1951, there was no question of the petitioner's disclosing the credits on hundi loans mentioned in the letter of the respondent, Income-tax Officer, dated 26th April, 1968, as each of such loans was outside the aforesaid accounting year of the petitioner. It is specifically averred in the said paragraph that in view of the fact that no cash credits had been taken during the accounting year relevant for the assessment year 1952-53 and no cash credits fell within the said accounting year there was no question of giving false or incorrect information as to any cash credits as alleged. This contention is quite consistent with the petitioner's claim of producing his books of account and all relevant documents in respect of the accounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these rules every petition must be signed and dated by the petitioner or his duly authorised agent and further every such petition shall be verified by the solemn affirmation made by the petitioner or a person or persons having cognizance of the facts stated and shall state clearly by reference to the paragraphs in the petition whether the statements are based on knowledge, information and belief or on records. Where a statement is based on information, the source of information should be disclosed and where the statements are based on records, sufficient particulars should be given to identify the records. Certain decisions of this court were cited by Mr. Sen for the proposition that unless the petition conforms to the above regulations i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
