LEKSHMANA SHENOY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) SUBJECT: M. S. MENON, J. - O. P. No. 53 of 1952 is a petition for a writ of prohibition preventing the respondent "from taking proceedings or continuing proceedings, already commenced, under section 44 of the Cochin Income-tax Act, 1117, and section 47 of the Travancore Income-tax Act, 1121, for re-assessment of the petitioners income assessable for the years ended the last day of Karkatagam, 1123, and 1124, in the States of Cochin and Travancore" and for such other orders and directions as this Court may deem fit and proper on the facts and in the circumstances of the case.

(2.) O. P. No. 57 of 1952 is only a separate petition seeking the same reliefs regarding the commencement of proceedings under section 47 of the Travancore Income-tax Act, 1121.

(3.) THE notices served on the petitioner under section 44 of the Cochin Income-tax Act, 1117, are Exhibits III and IV and those under section 47 of the Travancore Income-tax Act, 1121, are Exhibits I and II, all dated 12th February, 1952.