9911796707
TMI Blog1964 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... wo notices issued by respondent No. 1 against him on the 14th April, 1960, and the 7th July, 1960. He also prayed that the assessment order passed against him by the Income-tax Officer on the 17th December, 1958, should likewise be quashed. This petition was dismissed by the High Court in limine without issuing notice to the respondents. Against the dismissal of his petition, the appellant applied for and obtained special leave from this court and it is with the special leave thus granted to him that the appeal has come before us for final disposal today. Having heard Mr. Pathak on behalf of the appellant, we have come to the conclusion that there is no substance in this appeal and it must be dismissed with costs. In fact, this appeal ill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sum of Rs. 1,80,000 was transferred to the said company. Further credits to the tune of Rs. 74,000 and Rs. 20,000 were also discovered. In submitting his return, the appellant attempted to say that these amounts did not represent his income at all and showed " benami " transactions entered into by him on behalf of other persons. Respondent No. 1 was not satisfied with the explanation given by the appellant, and so he passed the order of assessment as indicated above. Against this order of assessment, the appellant preferred an appeal to the Appellate Assistant Commissioner of Income-tax, Rajkot. Before the appellate authority, the appellant contended that all his witnesses were not allowed to be examined by respondent No. 1 and that som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... event, that is one of the grounds taken in the petition for special leave. Mr. Pathak for the appellant frankly conceded that he was not in a position to justify or substantiate the said contention, and so the only ground taken in the petition which, prima facie, appears to be a ground of law and jurisdiction, is not pressed. Meanwhile, the proceedings after remand before respondent No. 1 have been stayed and in that sense, the object of the appellant in preferring this appeal has been substantially achieved. Mr. Pathak for the appellant attempted to argue that the notice issued against the appellant is, on the face of it, invalid, because it is barred by time. We did not allow Mr. Pathak to develop this point, because we took the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to develop this point. The other point which Mr. Pathak wanted to raise was that for the transactions in question other persons had been taxed, and he suggested that an order which had been passed by respondent No. 1 on the 17th December, 1958, was in the nature of a levy of protective assessment, and so it should be set aside. This point again ought to be raised before the Income-tax Officer and cannot be allowed to be urged before the High Court under article 226. Even in respect of this point, the plea taken is extremely vague and the appellant has not even stated on oath that other persons have in fact paid assessment in respect of transactions which respondent No. 1 regards as his. All that the appellant's writ petition says is that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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