AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
1976 (8) TMI 1
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....pellant as respondents to the writ petition. The appellant obtained a certificate from the High Court for appeal to this court under sub-clause (b) of clause (1) of article 133 of the Constitution of India as it stood before the 30th Constitution Amendment Act. Hence, this appeal to this court. Having heard Mr. B. R.L. Iyengar, senior advocate for the appellant, at some length we found that the appellant was ill-advised to file the writ petition and to pursue the matter up to this court. The appeal being devoid of any substance must fail. We proceed to state the facts and discuss the points urged before us very briefly. One Bapalal Purshottamdas Modi was the head of a Hindu undivided family. The joint family possessed many immovable p....
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....allowed the claim under section 25A of the Indian Income-tax Act, 1922. It is asserted that in the year 1961 a suit for partition had also been filed and the City Civil Court, Ahmedabad, passed a decree for partition on June 30, 1965. In an appeal filed before the Appellate Assistant Commissioner from the order of the Income-tax Officer dated January 28, 1960, reliance was placed on the civil court partition decree also. The Appellate Assistant Commissioner, however, dismissed the appeal by his order dated September 30, 1965. A second appeal to the Income-tax Appellate Tribunal was dismissed on March 28, 1969. Income-tax assessment was made against the Hindu undivided family for the year 1955-56. Assessments were also made against the Hindu....
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....he years 1955-56 to 1965-66 and the attachment orders on various grounds. In a single writ petition rambling allegations were made challenging the multifarious proceedings and the orders on various grounds and the following prayers were made: "(a) declaring void and illegal and quashing the proceedings of the income-tax authorities making assessments on Hindu undivided family, association of persons and unregistered partnership firm aforesaid for the years beginning from the assessment year 1955-56 and also the proceedings for the recovery of the taxes so assessed, and (b) quashing the orders of the income-tax authorities refusing to record partition and directing the respondent and his subordinates to record under section 25A of the ....
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....tire allegations in the petition by adopting an ingenious method. Counsel submitted that the attachment had been made for realization of the income-tax dues based upon various orders which were void and ultra vires. All those orders could be attacked collaterally while attacking the attachment order. Mr. Iyengar urged the following points in support of the appeal: (1) That the orders of the various authorities rejecting the claim of partition under section 25A of the Income-tax Act, 1922, were without jurisdiction and on their face suffered from many infirmities of law. (2) That after Bapalal relinquished his interest in the joint family properties and ceased to be the karta, there was no karta of the family. Gulabchand, a junior m....
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....ivided family. A partition preliminary decree came much later. The income-tax authorities had their own view to take. They were not bound by the decree. No reference was taken under the Income-tax Act challenging the order of the Tribunal dismissing the appeal. It was clear from some of the assessment orders that Gulabchand was acting as a karta even during the lifetime of Bapalal as he had retired to live in Brindaban. At the relevant time nobody disputed his authority to act as karta. His eldest brother, Vadilal, was an old man of about 70 years of age. His elder brother, Jayantilal--father of the appellant--died in the year 1956. In these circumstances he appears to have acted as the karta with the consent of all the other members. A ....