(1.) I am constrained to allow this review petition, filed by the Revenue.
(2.) Seshachelapati J.. and I allowed the Writ Petition No. 1126 of 1962 by our order dated 1-2-1968. The Revenue seeks this order to be reviewed. Seshachelapati J.. having retired since rendering our decision, this petition has come up before me sitting singly.
(3.) One Katari Nagabhushanam, the father of the petitioner in the Writ Petition was a partner in a firm. For the assessment year 1948-49 he filed a return showing his taxable income at Rs. 6,000. Later he filed a letter stating that his 1/3 share of the income from the firm for the said assessment year was Rs. 6,402-5-4. The Income-tax Officer by his order dated 19-8-1949 provisionally accepted the share income of the assessee from the firm as stated by him. It thus happened that the individual assessment of the assessee for the year 1948-49 was made prior to 1/04/1952. However, the assessment of the firm of which the assessee was a partner was completed ex parte on 25-8-1952 fixing the total taxable income of the firm at Rs. 2,01,642. There were appeals preferred against this order but they are not material for the consideration of the present petition. The Income-tax Officer purporting to act under Section 35 of the Income-tax Act, 1922 issued a notice dated 27-1-1956, proposing to rectify the new assessment of Nagabhushanam by including an income of Rupees 67,214 representing his 1/3rd share of the firms income for the assessment year 1948-49. Objections were raised by the assessee to the jurisdiction of the Income-tax Officer under Section 35 (5) of the Act to revise the assessment which had been completed before 1-4-1952. That objection was overruled by the Income-tax Officer by his order dated 29-12-1956 and the assessees tax still payable was determined for that year at Rs. 25,254-4-0 after giving credit to the tax already paid in pursuance of the original assessment. Subsequently the assessee, Nagabhushanam died and no action was taken by the Department for nearly 3 years. Thereafter a certificate under S. 46 of the Act was issued and the certificate proceedings were set in motion by the attaching the properties of the deceased assessee. One of the sons filed another writ petition which was however, dismissed. Another son by name Srinivasa Rao filed the present writ petition No. 1126 of 1962 questioning the very proceedings as being without jurisdiction. The amount that was found to be still payable out of the tax determined, is Rs. 10,736.33 Ps. The Revenue of the sale proceeds of a house belonging to the assessee. Hence the Writ Petition.