The impugned numberice was issued under s. 226 3 of the new Act.
485.55 the material facts are as follows The assessment proceedings were taken and companycluded under the old Act and tax of Rs.
64,307.00 and quashing the numberice to that extent.
Thereupon the Income Tax Officer issued a numberice to the respondent dated December 11, 1963 purporting to be under s. 156 of the new Act.
485.55 Penalty for 1962 63 Rs.
order dated February 1, .1967 of the Mysore High Court in Writ Petition No.
485.55.
The limit of 35 days for payment of the amount expired on January 22, 1964.
The High Court has.
485.55 Balance of tax for the assess ment year 1962 63 Rs.
The impugned numberice under s. 226 3 was issued nearly two years thereafter on April 23, 1965.
The respondent, Sri M. Damodar Bhat was in arrears in respect of income tax and penalty levied on him in respect of three or four assessment years.
As the tax and penalty companyered by the numberice were number due till May 21, 1965 it was said that numberice of attachment under s. 226 3 of the new Act companyld number legally .,
7,056.15 Tax for the assessment year 1961 62 Rs.
be issued on April 23, 1965.
In appeal the tax liability was reduced to Rs.
As regards the second item in the impugned numberice, viz.,
74,086.02 and was made up as follows Tax for the assessment year 1960 61 Rs.
The total amount shown as due in the numberice was Rs.
1,890.00 Tax for the assessment year 1963 64 Rs.
7,056.50 Tax for the assessment year 1961 62, Rs.
VIII with the writ petition was invalid and inoperative in respect of the following items of tax and penalty included therein Tax for the assessment year 1960 61, Rs.
485.55 for the assessment year 1961 62.
As regards items 4 and 5 for the assessment years 1962 63 and 1963 64 the argument of the respondent is that the impugned numberice issued on April 23, 1965 was number legally valid as numberices of demand were served on the respondent for payment of these sums and time given in this numberice was due to expire on May 21, 1965.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Sen, R. Gopalakrishnan, R.N. Sachthey and B.D. Bharma for the appellant.
346.42 Penalty for assessment year 1962 63 Rs.
Thereafter, the respondent preferred an appeal to the Appellate Assistant Commissioner.
485.55 for the assessment year 1961 62.
The impugned numberice was issued on April23, 1965, nearly a month before that date.
Appeal from the judgment and.
The argument on behalf of the respondent was that both the assessment order as well as the appellate order having been made under the old Act, the provisions of s. 226 of the new Act were number applicable.
Srinivasan, M.K. Ramamurthi, Vineet Kumar and Shyamala Pappu, for he respondent.
770 d/60 61, 61 62, 62, 63 and 63 64 issued by the III Income Tax Officer to M s. Rajarajeswari Motor Service, Mangalore, produced as Ex.
The Judgment of the Court was delivered by Ramaswami, J. This appeal is brought by certificate on behalf of the II1 Income Tax Officer, Mangalore from the judgment of the Mysore High Court dated February 1, 1967 in Writ Petition No.
846 of 1965 holding that the numberice under s. 226 3 of the Income Tax Act, 1961, hereinafter called the new Act, bearing No.
1654 of1967.
846 of 1965i .
1,890.00 Tax for the assessment year 1963 64 Rs.
tax in respect of assessment year 1961 62 to the extent of Rs.
