Law: Income Tax Act, 1961

Section: 220

Income-tax--- ----Recovery of tax---Writ---Firm---Partner---Arrears of tax due by firm which was defunct---Recovery proceedings against partner---Writ petition on the ground that petitioner was , not a partner---Finding that petitioner appeared before Settlement Commission as a partner---Writ petition was not maintainable---Indian Income Tax Act, 1961, S.220---Constitution of India, Art.226. A notice was issued under sections 222 and 223 of the Income Tax Act, 1961, demanding a sum of Rs.3,91,829 being arrears of income-tax due from W. There was a further communication issued by the Tax Recovery Officer stating that since the firm was defunct, the petitioner and others were jointly and severally responsible to clear the arrears as partners of the defunct firm. It was also stated that coercive measures for recovering the arrears by attachment and sale of movable properties were proposed to be initiated. The petitioner was given an opportunity to pay the said amount. According to the petitioner, he was not a partner of the firm, W. On a writ petition against the recovery proceedings: Held, dismissing the writ petition, that the W firm had filed an application before the Settlement Commission for settlement of its tax liabilities. In the proceedings before the Settlement Commission, the petitioner alongwith the Advocate appeared in his capacity as a partner. The said fact was evident from the copy of the proceedings. Hence, the contention taken by the petitioner in this original petition, that- he was not a partner of the firm, W, could not be sustained. JUDGMENT The petitioner has filed this original petition for issuance of a writ of certiorari quashing Exhs. P-4 and P-6 notices issued by the second respondent, the Tax Recovery Officer Exh. P-4 is a notice issued under sections 222 and 223 of the Income Tax Act, 1961 demanding a sum of Rs.3,91,829 being arrears of income-tax due from Wynad Financing Corporation. Exh.P-6 is a further communication issued by the second respondent stating that since the firm is defunct, the petitioner and others are jointly and severally responsible to clear the arrears as partners of the defunct firm. It is also stated that…

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