1970 (11) TMI 22

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....ent had already been assessed. The respondent filed an appeal against the order of the Income-tax Officer. The appeal was dismissed by the Appellate Assistant Commissioner. Then the respondent filed an appeal before the Income-tax Appellate Tribunal. It appears that the Tribunal partly modified the order of the Income-tax Officer. When the department was trying to realise the arrears of tax by sale of the respondent's house in 1957, the respondent filed a writ petition in this court on September 26, 1957. The writ petition was dismissed. Thereafter, the respondent made an application for review of the judgment dismissing the petition. The review petition was allowed. The learned single judge recalled his judgment dismissing the petiti....

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....Charan. So the respondent was assailing in his writ petition the recovery of the income-tax and not the assessment of income-tax on the sum of Rs. 62,442. Again, the order of the Income-tax Officer was passed on August 28, 1947. It does not appear as to when the Appellate Assistant Commissioner dismissed the appeal, but the Income-tax Appellate Tribunal modified the assessment order by its order dated April 23, 1951. The writ petition was filed, as already stated, on September 26, 1957. As there is no prayer for quashing the assessment order, there is no explanation for delay in filing the writ petition against the assessment order. It appears to us that in the course of arguments the learned single judge went into the question of the valid....

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....d been dismissed. These contents are verified from "personal knowledge and belief". It is not proper swearing and no reliance can be placed on these allegations. Again, the respondent has admitted in the writ petition that the Income-tax Appellate Tribunal had dismissed the appeal. It is, therefore, clear that, though the respondent was aware of the fact, the respondent did not implead the Tribunal as a party to the writ petition. No order of any income-tax authority appears to have been filed along with the writ petition. But along with the review petition the respondent filed the order of the Income-tax Appellate Tribunal. Later he made an application for impleading the Tribunal as a party to the writ petition. It appears to us that an....