of 1970 From the Judgment and Order dated the 31st October, 1968 of the Allahabad High Court in W.P. No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
A. Ramachandran, for the respondent.
The Judgment of the Court was delivered by KRISHNA IYER, J. The freak but few facts of this appeal appear to highlight an issue of morality versus legality.
A Division Bench of that Court dismissed the writ petition on two grounds a that the assessment orders for the relevant years had become final the assessee number having taken advantage of his remedy provided for in the statute b that several years had lapsed between the last impugned order which related to the assessment year 1961 62 and the writ petition which was filed in September 1968.
2166 of 1970.
C. Manchanda and A. G. Ratanaparkhi, for the appellant.
226 seeking many reliefs including a direction to the Central Board to issue necessary instructions to the Income tax officer, Faizabad, for the purpose of passing final assessment orders for the assessment years 1940 41 to 1961 62 and for another writ quashing the order of the Central Board of Direct Taxes dated 11th May 1968 wherein the Board declined to interfere in the matter in dispute.
declined to oblige him and when on May 11, 1968 his petition was rejected, the assessee moved the High Court under Art.
The Central Board of Revenue, however.
3233 of 1968.
