9911796707
TMI Blog1962 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the late Maharaj Kumar Sitagshu Kanta Acharya of Mymensingh, who died on or about June, 5, 1952, leaving him surviving the said two sons and his widow, Srimati Reba Acharya. In 1952, the Court of Wards took charge of the management of the estate and in July, 1955, the estate was released. On or about July 29, 1955, August 27, 1955, and October 22, 1955, assessment of Income Tax was made for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the Income Tax Act which was rejected. Then certificate proceedings were started. The certificates were also issued in the name of the "successors-in-interest" to the late Maharaj Kumar Sitangshu Kanta Acharya Bahadur. The notice under section 7 were issued and objections were preferred. The objection of the petitioner under section 9 has been rejected. An appeal was taken against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : He says that this application is under article 226 of the Constitution and we find that the petitioner here had notice of the infirmity a long time ago. It is argued that even during the period of pendency of the assessment proceedings, at least for some years, notice was received on behalf of the petitioner by his constituted attorney who did not object. It is only upon the demand notices havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the part of the taxpayer to point out the infirmities of the revenue authorities, in time to save limitation. That being so, these assessment orders and certificate proceedings taken thereon cannot be supported and must be quashed. The result, therefore, is that this rule is made absolute and the impugned assessment orders being annexures "A", "A-1" and "A-2" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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