TMI Blog1976 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT The judgment of the court was delivered by UNTWALIA J.-- The appellant's writ petition filed in the High Court of Gujarat was dismissed in limine by a Bench of the High Court on October 19, 1970. The Commissioner of Income-tax, Gujarat II, respondent No. 1, was the authority against whom several reliefs had been claimed in the writ petition. Subsequently were added the other members of the family of the appellant as respondents to the writ petition. The appellant obtained a certificate from the High Court for appeal to this court under sub-clause (b) of clause (1) of article 133 of the Constitution of India as it stood before the 30th Constitution Amendment Act. Hence, this appeal to this court. Having heard Mr. B. R.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undivided family of Bapalal Purshottamdas Modi, an application under section 25A of the Indian Income-tax Act, 1922, was made claiming partition with effect from October 24, 1954. Notices of the enquiry under section 25A were served on all the members of the family. At the enquiry the statements of various persons including the appellant were recorded by the Income-tax Officer. He, by his order, dated January 28, 1960, disallowed the claim under section 25A of the Indian Income-tax Act, 1922. It is asserted that in the year 1961 a suit for partition had also been filed and the City Civil Court, Ahmedabad, passed a decree for partition on June 30, 1965. In an appeal filed before the Appellate Assistant Commissioner from the order of the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceiver. Later on, one Mr. Bhatt was appointed receiver. A savings bank account No. 412002 was being operated by the receiver. The Income-tax Officer attached the entire amount of Rs. 56,294.43 in the said account by his orders dated May 12, 1970. Thereupon, the appellant filed the writ petition challenging the various orders passed in the proceeding under section 25A of the Income-tax Act, 1922, the assessments made for the years 1955-56 to 1965-66 and the attachment orders on various grounds. In a single writ petition rambling allegations were made challenging the multifarious proceedings and the orders on various grounds and the following prayers were made: "(a) declaring void and illegal and quashing the proceedings of the income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course. It was pointed out to the appellant's counsel that so many proceedings and orders could not be challenged in one writ petition and he was asked to make his submission in the appeal confining the writ petition to one matter only. Counsel chose to confine it to the attack on the attachment order of the Income-tax Officer in respect of the money lying in the savings bank account. While doing so, he traversed the entire allegations in the petition by adopting an ingenious method. Counsel submitted that the attachment had been made for realization of the income-tax dues based upon various orders which were void and ultra vires. All those orders could be attacked collaterally while attacking the attachment order. Mr. Iyengar urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of law or any such defect which will make them void. Notice of the enquiry had been given to all the members as admitted by the appellant himself. He had been examined in the proceedings. Sub-section (3) of section 25A provides that where an order accepting partition had not been passed in respect of a Hindu family assessed as undivided such family shall be deemed for the purposes of the Act to continue to be a Hindu undivided family. A partition preliminary decree came much later. The income-tax authorities had their own view to take. They were not bound by the decree. No reference was taken under the Income-tax Act challenging the order of the Tribunal dismissing the appeal. It was clear from some of the assessment orders that Gula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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