1979 (11) TMI 14

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....ON J.-In this writ petition under arts. 226 and 227 of the Constitution of India, the petitioner has challenged the notice issued by the ITO dated 30th January, 1970, copy of which is annex. D with the writ petition, on various grounds. It has been averred in the petition that for the accounting year relevant to the assessment year 1961-62, a return was filed by the petitioner under s. 139 of the ....

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....sment for that year. This legal question has been examined by us in C. W. P. No. 3671 of 1971 Kirpa Ram Ramji Dass v. ITO [1982] 135 ITR 68 (P & H) decided on November 20, 1979-and we have repelled this contention. For the reasons recorded in C.W.P. No. 3671, we are unable to agree with the learned counsel so far as this contention is concerned. The only other contention raised is that there....

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....(iv), Amritsar, that he had been carrying on hawala business and that his loans to the various parties including the petitioners were not genuine. The Income-tax Officer sent this information to the Income-tax Officer, District II(ii), Amritsar, who, accordingly, after satisfying himself as to the facts, initiated action under section 147(a) of the Income-tax Act." A reading of the above averme....