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Gopalkishan Son Of Bhimsen Sachdeva And ... vs The Sales Tax Officer And Ors. on 25 September, 1967 cites

His Highness Yadavindra Singh, ... vs The Commissioner Of Income-Tax ... on 24 September, 1942

In this view of the matter, the Income-tax Officer was prohibited from making an assessment on the strength of the notice and an appropriate writ was issued. In the present case also, though the first respondent was aware of the death of Bhimsen Sachdeva, the notice was issued in his name. Though the petitioners had protested against the continuance of the proceedings, the first respondent continued the proceedings on the ground that a notice was served on the petitioners, though no such notice has been exhibited before us. The assessment order is also against Messrs Bhimsen Sachdeva and not against the petitioners who carry on the business in the name of "Sachdeva & Company". In the return, an attempt has been made to give an explanation that inasmuch as the assessment was being made for the individual business of Bhimsen Sachdeva as distinguished from the business carried on by the petitioners in the name of "Sachdeva & Company", the notices were issued in the name of Messrs Bhimsen Sachdeva and the assessment was also made in that name. The suggestion is that the name "Messrs Bhimsen Sachdeva" was really another description of the petitioners, namely, "Sachdeva & Company". It is difficult to accept this explanation given at this stage. Shri Sen, learned Advocate-General, appearing for the State, however, relied on the decision of the Bombay High Court in Yadavindra Singh v. Income-tax Commissioner [1943] 11 I.T.R. 202 wherein it was held by Beaumont, C.J., as under :
Bombay High Court Cites 22 - Cited by 3 - Full Document
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