Court decisions on Writ Petitions 223 & 224 of 1980 for assessment years 1971-72 & 1975-76

The court allowed Writ Petition No. 223 of 1980, quashing the notice dated March 30, 1980, for the assessment year 1971-72 due to deficiencies in addressing the notice and recognizing a partition. Conversely, Writ Petition No. 224 of 1980 was dismissed, upholding the validity of the notice for the assessment year 1975-76 as the unsigned return rendered it invalid. Each party was directed to bear their own costs.

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Issues Involved:
1. Validity of the notice u/s 148 for the assessment year 1971-72.
2. Validity of the notice u/s 148 for the assessment year 1975-76.

Summary:

Issue 1: Validity of the notice u/s 148 for the assessment year 1971-72
The petitioner challenged the notice u/s 148 issued by the Income-tax Officer, Gonda, for the assessment year 1971-72, arguing that the notice was invalid as it did not disclose the income that was considered to have escaped assessment. Additionally, the notice was served on the petitioner's father, who had no authority to accept it on his behalf. The petitioner contended that the partition dated October 1, 1968, was duly acted upon and recognized by the Income-tax Officer through an order dated November 27, 1971. The respondent argued that the partition was a fabricated affair and not intended to be acted upon. The court found that the notice was addressed to "Sri Gokul Chand" without specifying his capacity as the karta of a Hindu undivided family, making it invalid. The court also held that an order u/s 171 recognizing the partition could not be ignored without being set aside. Therefore, the notice for the assessment year 1971-72 was quashed.

Issue 2: Validity of the notice u/s 148 for the assessment year 1975-76
The petitioner also challenged the notice u/s 148 for the assessment year 1975-76. The respondent contended that the notice was issued because the return of income filed by Gokul Chand was invalid as it was not signed. The petitioner did not controvert this fact. The court held that the unsigned return was invalid, and therefore, the Income-tax Officer was justified in issuing a notice u/s 148. Consequently, the notice for the assessment year 1975-76 was deemed valid, and the writ petition was dismissed.

Conclusion:
- Writ Petition No. 223 of 1980: Allowed, and the notice dated March 30, 1980, for the assessment year 1971-72 was quashed.
- Writ Petition No. 224 of 1980: Dismissed, and the notice for the assessment year 1975-76 was upheld as valid.

The parties were ordered to bear their own costs.

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