TMI Blog1971 (6) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ) : RAMAPRASADA RAO. JUDGMENT RAMAPRASADA RAO J.- The petitioner was a partner of the firm, Messrs. Ziaullah Sons. Originally the firm was assessed to income-tax for the assessment year 1951-52 in the status of an unregistered firm and the share income of the petitioner was determined at a particular sum and the said amount so determined was subjected to tax as well. The firm took up the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is as against this order that the present writ petition has been filed. The contention of the learned counsel for the petitioner is that, as section 35(5) was inserted by the Income-tax (Amendment) Act of 1953, and came into effect from 1st April, 1952, the law which prevailed on that date ought to apply and that, in that sense, there being no corresponding provision in the earlier enactment s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the contention of the firm, in which the petitioner was a partner, that it was to be treated as a registered firm had to be accepted and directed the incidental and consequential proceedings to be undertaken by the Tribunal and the officers concerned. It is on the basis of this that the Tribunal made the order on June 16, 1961, pursuant to which the department took up the matter once over s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as there is no material for me to canvass the correctness or otherwise of this contention raised for the first time before me, I am unable to entertain this part of the challenge against the impugned order. The other contention has also to fail. In fact, it was the order of the High Court, followed up by the directive of the Tribunal, that was responsible for the reassessment and this reassessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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