226 of the Constitution for a writ of certiorari quashing the order made by the Income tax officer.
Appeal from the judgment and order dated September 15, 1958, of the Mysore High Court at Bangalore in Writ Petition No.
133 1 c of the Constitution against the judgment and order of the High Court of Mysore passed in a petition under Art.
The respondent objected that numbernotice under B. 34 of the Income tax Act companyld be issued to him because of the lapse of eight years from the end of the accounting year.
Rameshwar Nath, S. N. Andley and P. L. Vohra, for the respondent.
N. Rajagopal Sastri and P. D. Menon, for for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
This objection was overruled and the respondent filed on June 12, 1957, in the High Court of Mysore, a petition under Art.
The appellant before us is the 1st Additional Income tax officer and the respondent is the assessee, and the matter relates to the assessment year 1948 49 the accounting year being 1947 48.
226 of the Constitution of India.
The Judgment of the Court was delivered by KAPUR, J. This is an appeal on a certificate of the High Court under Art.
This numberice was served on the respondent on November 29, 1956.
60 of 1961.
144 of 1957.
The facts of this appeal are as follows.
On November 27, 1956, a numberice was issued to the respondent under B. 34 1 a of the Indian Income tax Act calling upon him to make a return on the ground that his income had escaped assessment for the assessment year ending 31st March, 1949.
October 5.
