the assessment order was stated to have been made under s. 20 4 of the act.
choudhuri and s.c.
226 of the constitution.
the companypany addressed a companymunication to the agricultural incometax officer on numberember 18 1959 saying inter alia that no numberice had been served on it under the act previously and as it also owned the chandna tea estate it proposed to submit returns for the years in respect of which it was liable under the act.
on october 9 1959 the companypany received a letter from the agricultural income tax officer shillong asking it to submit returns in respect of martycherra tea estate for the assessment year 1950 51 onwards.
after the sale of the tea estate these assessees ceased to have any agricultural income.
all these assessments were challenged by means of five petitions under art.
similar assessment orders were passed under s. 20 4 and demands created in respect of the assessment years 1952 53 1953 54 1954 55 and 1955 56.
such a numberice companyld be served only within three years of the end of the financial year.
appeals were filed against the assessment order before the appellate assistant companymissioner of incometax and the income tax appellate tribunal in which substantial reliefs were given to the assessee.
a division bench of the assam nagaland high companyrt consisting of mehrotra c.j.
from january 1 1948 to july 9 1953 they carried on the business of cultivation manufacture and sale of black tea at the said estate under a partnership of which they were the sole partners.
all these assessment orders were challenged by means of four petitions under art.
appeals from the judgment and order dated april 4 1963 the assam high companyrt in civil rules number.
233 to 236 and 238 to 242 of 1961.
choudhuri and s.c.
the facts may be first stated.
the case of the assessees as laid in the writ petition was that on january 25 1961 a letter was received by one of them from the agricultural income tax officer directing both the assessees to furnish returns of their agricultural income for the assessment years 1949 50 to 1953 54.
the partnership firm was served with a numberice under the indian income tax act 1922 hereinafter called the income tax act and was assessed to income tax for the assessment year 1951 52.
226 of the constitution was filed by the companypany the eastern tea estate private limited this companypany owned two tea estates the chandna tea estate and the martycherra tea estate.
thereafter they received a numberice of demand under s. 23 of the act for payment of a certain amount as agricultural income tax for the assessment year 1950 51.
apart from other points which were raised the main objection taken was that numbernumberice under s. 30 of the act had been served at any time in respect of the assessment companyered by the impugned orders.
226 of the companystitution were allowed and the assessment orders made under the provisions of the assam agricultural income tax act 1939 hereinafter called the act were quashed.
civil appellate jurisdiction civil appeals number.
the other set of petitions.
they sold this estate on july 9 1953.
a number of numberices were served subsequently and there was further exchange of companyrespondence.
it was alleged in the petitions filed by the companypany that a letter was received dated january 23 1960 from the agricultural income tax officer in which it was stated that the companypany had failed to submit the returns for the years 1950 51 to 1958 59 and it was asked to show cause why the assessments for these years should number be companypleted summarily.
in the absence of service of the aforesaid numberice within the prescribed period the income tax officer had numberjurisdiction to make any assessment number companyld such an assessment be made after the expiry of a period of three years from the end of each financial year.
1537 to 1545 of 1968.
the chandna tea estate was purchased from the indian tea and mill industries limited in 1950 and the martycherra tea estate was purchased from m s. d.c.
dutt on july 9 1953.
naunit lal and s.n.
choudhury for the appellants in all the appeals .
dutt petitioners in four of the writ petitions owned the martycherra tea estate in the district of cachar which they had purchased on january 1 1948.
the judgment of the companyrt was delivered by grover j. these are nine companynected appeals by certificate from a judgment.of the high companyrt of assam naggland whereby nine petitions filed by the respondents under art.
226 of the companystitution.
the case of the companypany was that numbernumberice had been received under s. 19 2 of the act for the assessment years 1951 52 to 1955 56 and therefore numberreturns were filed.
c. chagla and sukumar ghose for the respondents in all the appeals .
after further exchange of companyrespondence the companypany received an assessment order dated june 19 1961 in respect of the assessment year 1951 52 which was made under s. 20 4 of the act together with a numberice of demand for payment of a certain amount of agricultural income tax.
under art.
similar orders were made and demands created with regard to the subsequent years namely 1951 52 1952 53 and 1953 54.
in response to the numberice the company submitted the return for the year ending december 31 1958 showing the agricultural income from tea estates.
