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CASE REVIEW R.N. Bose v. Mahindra Lal Goswami [1958] 33 ITR 435followed and relied upon. CASE REFERRED TO R.N. Bose v. Manindra Lal Goswami [1958] 33 ITR 435 . JUDGMENT Mehar Singh, J.-This is a petition under article 226 of the Constitution. 2. The facts are really not in dispute. Petitioner Sumat Parshad of Hansi and one Makhan Lal of Bhatinda entered into partnership in 1943. They started business on July 4, 1943, with head office at Bhatinda in the former Patiala State. Later on on December 9, 1943, they opened a branch at Patiala. In the case of the head office they closed the accounts for the first time on June 22, 1944, and in the case of the Patiala branch on November 19, 1944. These periods according to Bikrami calendar are from Har sudi 2, 2000 Bk., to Har sudi 1, 2001 Bk., and from Maghar sudi 13, 2001 Bk., to Maghar sudi 4, 2001 Bk., respectively. The firm was non-resident and in consequence of a notice under section 24(a) of the Patiala Income-tax Act (No. 1) of 1993 Bk., calling upon it in the year 2001 Bk. to submit a return of its income for assessment of tax, and on its doing so, for the periods, as stated above, its assessment was completed for the year 2001 Bk. at the figure of Rs. 37,357, as the taxable income, upon which an amount of Rs. 4,463-1-0 was assessed as the income-tax due according to the rates prevailing in the year 2001 Bk. The assessment order by the Income-tax Officer of Bhatinda is dated 12-4-2002 Bk. and it was duly approved by the Commissioner of Income-tax, Patiala, under section 60(5) of the subsequent Act but in the order of the Income-tax Officer it is clearly stated that he made the assessment under section 23(3) of the Patiala Income-tax Act. The assessed tax was duly paid. 3. The firm was dissolved in 2003 Bk. and it is averred by the petitioner in paragraph No. 5 of his petition that the partners never started any business anywhere, thereafter in partnership. 4. The Patiala Income-tax Act of 1993 Bk. was repealed and the Patiala Income-tax Act (No. 8) of 2001 Bk., was enacted in its place coming into force from Baisakh 1, 2002 Bk. Subsequently on Chet 30, 2006 Bk. (April 11, 1949) the Income-tax Officer of Bhatinda…

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