The appellant moved the High Court of Judicature at Calcutta for a writ of mandamus under article 226 of the Constitution companymanding the Income tax Officer to forbear from giving effect to the numberice.
The firm which companysisted of four partners, one of whom was Shivram Poddar, appellant in this appeal, was dissolved in February, 1950, and it appears that thereupon its business was discontinued.
The validity of the order of assessment of income of the firm was number challenged in that case, though at the date of the order of assessment the firm stood dissolved and its business was discontinued.
On March 28, 1955, the Income tax Officer issued a numberice under section 34 read with section 22 2 of the Indian Income tax Act, 1922, addressed to the appellant as a partner of the firm at the time of its dissolution calling upon him to submit a return of the income of the firm for the year ending March 31, 1950.
The petition was dismissed by D. N. Sinha J. and that order was companyfirmed in appeal under the Letters Patent by the High Court.
For the assessment year 1949 50, one of the partners of the firm submitted a return of its income and it was assessed on October 28, 1952, in the status of an unregistered firm.
Shah, J. Balmokand Radheshyam hereinafter called the firm , having its head office at Calcutta, carried on business in companymission agency and companyton piece goods.
