C. VENKATA REDDY AND ANOTHER Vs. INCOME TAX OFFICER (CENTRAL) I, BANGLORE AND OTHERS

JUDGEMENT

(1.) THE 2nd petitioner, the Madras Bangalore Transport Company, is a firm of four partners, P. V. S. Mani, C. Munireddy, C. Venkatareddy and J. Ramakrishnaiah. Of these, C. Venkatareddy is the 1st petitioner.

(2.) THE firm has its principal place of business at Nos. 36 -37, Second Line Beach, Madras City, and is an assessee to Income Tax the jurisdiction of the Income Tax Officer, Central Circle VIII, Madras. The firm carries on extensive business as a road transport operator and common carrier with over 200 offices situated in various parts of the country including the Mysore State. One of its branch offices is at No. 34, Infantry Road, Bangalore, and another at No. 14, Second Main Road, Taragupet, Bangalore. Two out of the partners are residents of Banglore. C. Munireddy resides at Nanjappa Road, Shantinagar; Venkatareddy, the 1st petitioner, resides at No. 20(1), Sri M. N. Krishna Rao Road, Basavangudi, Bangalore. The partners also are assessees to Income Tax in their individual capacity.

(3.) ON October 11, 1966, searches were conducted at various offices of the firm and residences of its partners by the officers of the Income Tax department pursuant to authorisations by the Commissioner of Income Tax (Central), Madras, the 3rd respondent in the petition, issued under section 132 of the Income Tax Act, 1961. The residence of the 1st petitioner, Venkatareddy, at No. 20(1), Sir M. N. Krishna Rao Road, Basavangudi, Bangalore, was searched by C. R. Sundararajan, Income Tax Officer, Central Circle I, Bangalore, the 1st respondent in the petition. The search at the business premises of the firm at No. 14, Second Main Road, Taragupet, was conducted by M. M. Kurup, Income Tax Officer, Central Circle II, Bangalore, the 2nd respondent in the petition. The search at the residence of Munireddy on Nanjappa Road, Shantinagar, Bangalore, was conducted by G. Sarangan, Income Tax Officer, Company Circle, Bangalore, and the search at the branch office of the firm at No. 34, Infantry Road, Bangalore, was conducted by S. P. Narayanappa, III Income Tax Officer, City Circle II, Bangalore; these two officers are not imploded as respondents in the petition.