1979 (1) TMI 37

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....ed by SAMBASIVA RAO C.J.--This is a petition filed by an assessee-firm represented by one of its partners seeking a writ of certiorari to quash the order of the ITO, Nandyal, dated 30th November, 1972, as confirmed by the CIT, by his order dated 18th July, 1975, and to direct the Commissioner, who is impleaded as the second respondent, to entertain the revision petition. We are inclined to gran....

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....equence that Subbayya-one of the partners-filed a revision petition under s. 264 of the I.T. Act on 15th November, 1973. That was returned to him on 5th December, 1973, with the requirement that court-fee stamp should be affixed thereto. Subbayya did not re-present it. After coming to know that his partner had not re-presented the revision petition, Veeraiah-who has now filed the writ petition-sub....

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....n 15th November, 1973, with a challan for Rs. 25. The petition was returned to another partner for not affixing two rupees court-fee stamps. By that time, the firm had already been dissolved on account of some misunderstandings. The other partner who had received the return did not inform the present writ petitioner. Consequently, the petitioner was obliged to file the petition again for the secon....