1986 (9) TMI 57

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....of 1980 and 556 of 1979) involve common questions of facts and law and are, therefore, proposed to be decided by a common judgment. For the purposes of facts, wherever reference becomes necessary, the same would be from CWP No. 553 of 1980. The two petitioners in the two writ petitions, Hardip Singh and Basant Singh, are father and son, respectively, and they were directors of Sandhu Bus Servic....

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....e-tax Act could be issued unless a demand notice under section 156 of the Act has been served upon the petitioners, and (ii) that only the tax liability of the assessee-company for the assessment year 1962-63 amounting to Rs. 12,731 could be recovered from the petitioners because the provision of section 179 of the Act was prospective in character and not retrospective. So far as the second con....

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....ssment order passed either under section 143 or 144 of the Act is made appealable by the provisions of section 246. Time within which the appeal is to be filed is provided by section 249 of the Act which provides that an appeal against the order of the Income-tax Officer passed under section 143 or 144 should be filed within thirty days from the date of the service of the demand notice under secti....

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....on 222 cannot be resorted to. So far as the order that is passed under section 179 of the Act is concerned, the same is not appealable. Therefore, the first underlying necessity of issuance of the notice under section 156 is not there. So far as the second underlying necessity of issuance of the notice under section 156 is concerned, it may be observed that the position of a person on whom liab....