TMI Blog1961 (12) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in the petition in that a writ of certiorari may be issued quashing the notice dated March 28, 1960, under section 34(1)(A) the Income-tax Act. The facts giving rise to the petition are that, for the assessment year 1953-54, a notice under section 22(2) was issued to the petitioner on July 1, 1953. Similarly, for the assessment year 1954-55 a notice under that section was issued to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 27 on the ground that notices under section 22(2) had not been served upon the petitioner. Thereafter, on March 28, 1960, the impugned notices were issued against the petitioner. The short point raised by learned counsel for the petitioner is that in these circumstances and having regard to the fact, that returns for the two years in question were already filed by the petitioner, notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of this I am of the view that Ram Bilas alone could come up to this court and file this writ petition under article 226. Accordingly, I do not see any force in this preliminary objection. The other point raised by learned counsel was that, since the returns filed by the petitioner were loss returns, the same must be considered to have been filed under section 22(2A) of the Income-tax Act. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I am clearly of the view that whether the return is an income return or a loss return, so long as it is filed prior to the making of an assessment and even though by reason of the delay in filing the same, it may not be considered to be a return under section 22(1). or section 22(2), it is in every case a return under section 22(3). If a loss return is not filed by an assessee in the manner and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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