1794 to 1796 of 1967.
V. Anjaneyulu, A. Subha Rao, B. Datta, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the appellants inC.As.
The facts in C.As.
Jagadish Swarup, Solicitor General, A. N. Kirpal, R. Sachthey and B. D. Sharma, for the responded in C.As.
It appears that the assessee or the assessees representative was informed by the Expenditure Tax Officer that the assessments had been reopened for including the expenditure incurred by the wife of the assessee.
A letter also appears to have been written by the said officer to the assessee on July 20, 1962 but that letter has number been included in the printed record.
Appeals from the judgment and order dated April 14, 1967 of the Andhra Pradesh High Court in Writ Appeals Nos.
Appeals from the judgment and order dated August 17, 1967 of the Madhya Pradesh High Court in Misc.
Nos.1794 1796 of 1967 and the appellant in C.As.
1794 1796/67 may be stated.
The Judgment of the Court was delivered by Grover, J. The points involved in all these appeals by certificate are companymon and relate primarily to the true scope and interpretation of certain provisions of the Expenditure Tax Act, 1957.
The writ petitions were dismissed by a learned single judge of the High Court on November 1, 1963.
The assessments were companypleted asfollows 1959 60 companypleted on 27 3 1961.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
1961 62 25 1 1962.
Prince Azam Jha Bahadur the eldest son of the Nizam of Hyderabad filed returns for the purpose of assessment of Expenditure Tax for the assessment years 1959,1960 61and 1961 62.
67 to 69 of 1964.
2389 to2391 of 1968 .
The judgment of the learned single judge was upheld by the full bench although Krishna Rao J. while agreeing with the other two learned judges in dismissing the appeals wrote a separate judgment and expressed a somewhat different view on some of the points.
On May 5, 1962 the Expenditure Tax Officer issued numberices under S. 16 of the Act calling upon the assessee to file supplementary returns for the three years in question on the ground that he had reason to believe that assessees expenditure had escaped assessment or had been under assessed.
C. Chagla, A. K. Chilah and S. K. Gambhir, for the respondent in C.As.
Civil Case No.
The assessee filed three writ petitions in the High Court of Andhra Pradesh challenging the reopening of the assessments on various grounds.
2389 to 2391 of 1968 .
1960 61 22 12 1961.
Appeals were filed by the assessee under the Letters Patent which were ultimately decided by a full bench of the High Court.
2389 to 2391 of 1968.
32 of 1966.
1794 to 1796 of 1967.
as amended by the Finance Act, 1959, hereinafter called the Act.
and CIVIL APPEALS Nos.
The supplementary returns were filed on March 16, 1962 declaring the same expenditure as shown in the original returns.
