1970 (1) TMI 6

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....NKATASWAMI J.- This writ petition is directed against a notice of demand of agricultural income-tax issued to two brothers who constitute members of a joint Hindu family. It is not disputed that one of them had submitted the return as the " karta " of the Hindu undivided family. For the assessment year 1962-63, the petitioners were served with the notice of demand, annexure " B ". The case of t....

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....opportunity as the one contemplated under section 19(2) was afforded to the petitioners and the assessment in question had been made under section 19(3) of the Act. Sri Srinivasa Iyer, the learned counsel appearing in support of the writ petition, submits that it is really an assessment made under section 19(4) of the Act, without complying with the requirements of that sub-section. Section 19(4) ....