1981 (11) TMI 161

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.... obtained for the assessment years 1967-68 and 1968-69. The assessment proceedings were commenced at the time when Ranjit Singh was alive. During the proceedings thereof, he died. The petitioner as the father of Ranjit Singh, as also the other partners, were associated in the proceedings. Ultimately vide two orders of even date dated 30th August, 1971, Shri Bhupinder Singh, the Assessing Authority, Kaithal, came to the conclusion that the partners and Ranjit Singh deceased were jointly and severally responsible for all the liabilities under the Tax Act. The demand created for the assessment year 1967-68 was Rs. 38.33 and for the assessment year 1968-69 was Rs. 5,164.20 only. However, in the assessment order pertaining to the assessment y....

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....utomatically transferred to Shankar Lal because he was the father of Ranjit Singh and the latter had died issueless. Stress has also been laid therein that the liability was fastened in accordance with the provisions of the Hindu Succession Act as all the assets and liabilities of the deceased partner had been transferred to his heirs. To crown it all, this stance has been repeated a number of times in the return without a trace of the petitioner constituting a joint Hindu family with his deceased son Ranjit Singh. 4.. Though this Court does not decide questions of fact in proceedings under article 226 of the Constitution of India normally and takes statements of facts contained in the impugned orders to be sacrosanct, nevertheless th....