1971 (12) TMI 22

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....learned single judge dismissing a petition under article 226 of the Constitution of India. The appellant was assessed to income-tax and super-tax under the Indian Income-tax Act, 1922, for the assessment years 1958-59 and 1959-60 by orders dated November 21, 1960, and March 30, 1961, respectively. The Income-tax Officer issued a notice under section 35 of the Act for each assessment year pointi....

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....ainst these the appellant applied for relief under article 226 of the Constitution. The petition was dismissed by hon'ble Manchanda J., and now this special appeal is before us. Two contentions have been urged before us by learned counsel appear for the appellant. The first contention is that in regard to the case of the assessment year 1959-60, the order under section 35 of the Act was made af....

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....e in Pari materia with the provisions of clause (ii) of the proviso to Paragraph B of Part I of the First Schedule to the Indian Finance Act, 1951, and that, as that provision had been held invalid by the Bombay High Court in Khatau Makhanji Spinning and Weaving Co. Ltd. v. Commissioner of Income-tax , which was affirmed by the Supreme Court in Commissioner of Income-tax v. Khatau Makhanji Spinnin....