TaxTMI 
TaxTMI 
1960 (3) TMI 75
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....rt of Mysore, by which it dismissed in limine an application by the appellants under article 226 of the Constitution for a writ of prohibition or some other appropriate writ against the Income-tax Officer, Bellari, Special Circle, Bangalore. 2. The facts of the case are as follows. For the assessment year 1948-49, the appellants failed to file a return within the prescribed time and the Income-ta....
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....ity of being heard. He also intimated that if no appearance was made, then he would proceed to determine the question of penalty, taking into consideration only the written statement which had been filed earlier. Before, however, the Income-tax Officer could decide the case, the appellants filed a petition under article 226 of the constitution for the issuance of the writs mentioned above. This pe....
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.... and, therefore, the order of the Income-tax officer was vitiated by an illegality which supervened, not at the initial stage of the proceedings, but during the course of it. The order of the learned Appellate Assistant Commissioner pointed out the ground on which the illegality proceeded and his order directing the refund of the penalty, if recovered, cannot but be interpreted as correcting the e....
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....ate the order and direct refund of the penalty in view of an illegality which had occurred during the course of the assessment proceedings. On receipt of the record it was open to the Income-tax officer to take up the matter from the point at which the illegality supervened and to correct his proceedings. It was pointed out in the course of the statement of the case by the appellants that such pro....