1942 (1) TMI 10

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....which we have to decide in this reference under Section 66(3) of the Income-tax Act is as follows: "Whether it was not obligatory upon the Income-tax Officer to strike off unnecessary portions out of four capacities in which an assessee could be assessed and to clearly indicate in which capacity the assessee was required to submit the return. If so, whether the notice under Section 22(2) ....

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....ts that tax shall be charged on "every individual, Hindu undivided family, company, firm and other association of individuals", and Dr. Katju's contention is that there is an obligation on the income-tax authorities to indicate in what capacity it is proposed to charge the potential assessee that tax. In our opinion there is no force in this plea and we agree with the view which has been ex....

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....rshottamadas [1941] 9 I.T.R. 130, and the deci- sion at which we arrived was that it was the duty of the person receiving the notice to score out the irrelevant capacities in the notice. Moreover, in this particular case, the notice was addressed to "Messrs. Radhey Lal Balmukand, Kinari Bazar, Agra," which clearly shows that it was being addressed to a firm. There is no force in the contention ....