Decided on December 19,1955

P. Subramoniam Appellant
The Income -Officer Respondents


M. Menon, J. - (1.) PETITIONER in these petitions was served with -notices under Section 47 of the Travancore Income -Tax Act, 1121. O. P. No. 110 relates lo the assessment year 1122, O. P. No. Ill to the assessment -year 1123 and O. P. No. 109 to the assessment year 1124.
(2.) THE notice in respect of the assessment year 1122 is notice No. 160/2/ -4 -1955, that in respective of the assessment year 1123 is notice No. 161/27 -4 -1955 and that in respect of the assessment year 1124 is, notice No. 162/27 -4 -1955. The notices are identical in wording except as regards the year specified. In all, of -them .the Income Tax Officer stated that in consequence, of definite information which had come into; his possession, he had discovered that die Petitioner's income assessable to Income Tax for the year specified; had been under -assessed and that he therefore; proposed to assess the said income that had been under -assessed and that die Petitioner should deliver not later than 31 -5 -1955 or within 35 days of the receipt of the notice a return in die form attached of his total income and total world income assessable for, the said year. The prayers in all the three petitions are also identical in wording and the prayer in O. P. No. 110 of 1955, which deals with the earliest of the three assessment years, is reproduced below: On grounds mentioned in the affidavit herewith submitted it is prayed that this Hon'ble Court may be pleased to issue a writ of prohibition against the Respondent from proceeding with the enquiry pursuant to the notice No. 160/27 -4 -55 dated 25 -4 -1955 issued under Section 47 of the Travancore Income Tax Act, 1121 for the year 11.22 M. 15. or in the .alternative to issue a writ of certiorari to quash the said notice with costs throughout. These petitions were heard together and as no separate arguments were advanced in respect of any of them a common judgment will suffice.
(3.) THE first contention is that the notices under Section 47(1) of the Travancore Income Tax Act, 1121, have been issued during the pendency of proceedings against the Assessee under the Travancore Taxation on Income (Investigation Commission) Act, 1124, (Evasion Case No. 8 of 1950) and that such parallel proceedings are repugnant to good faith and natural justice. It is, however, unnecessary to consider this question as we are quite satisfied that no investigation under the Travancore Taxation on Income (Investigation Commission) Act, 1.124, has at any time been directed against the Petitioner in respect of die years 1122, 1123 and 1124 and the assumption to the contrary is not sustained by the documents produced before us.;

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