B B DANGANAVAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner seeks the issue of a writ of mandamus directing the respondent, Income-tax Officer, Special Survey Circle, Dharwar, to take up for consideration, and to dispose of, two returns made by him for purposes of the Income-tax Act in relation to assessment years 1962-63 and 1963-64.

(2.) A few facts, which are of relevance to the writ petition, are the following :

(3.) SECTION 139 of the Income-tax Act, to sub-section (3) whereof the respondent has made a reference in his assessment order, deals with the topic of making a return for purposes of assessment. Sub-section (1) obliges certain categories of persons to furnish a return even without any notice being served upon them. Those persons are persons whose total income inclusive of the income of other persons assessable in their hands exceeds the maximum amount which is not chargeable to tax during the relevant year. The sub-section also prescribes the period of time within which the return has to be made which is six months from the expiry of the accounting year adopted by the assessee or the 30th day of June of the assessment year, whichever is later, in the case of persons whose income includes income from business or profession, and the 30th day of June of the assessment year, in the case of every other person. The sub-section contains a proviso empowering the Income-tax Officer to extend the period in certain circumstances and subject to certain conditions. Sub-section (2) empowers the Income-tax Officer to serve any person with notice calling upon him to furnish a return. Sub-sections (3) and (4) read as follows :