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Judgment
K. B. Asthana C.J. - The points which arise for consideration in the present case is similar to those raised in Civil Misc. Writ No. 781 of 1975 (decided on 12th February 1976) : 1976 CTR 188. For reasons given in that petition, the order in question cannot be sustained.
We accordingly set aside the impugned order of the Income Tax Officer and direct that the matter should be decided afresh after giving a reasonable opportunity to the petitioner to substantiate their objection. We further direct the commissioner of Income Tax, Lucknow to have the matter tried and decided by another Income Tax Officer at Deoria other than the one who passed the impugned order, and those who sworn the counter affidavit in the case. In case no such Officer is available at Deoria, he should assign an Income tax Officer from outside to hear the case at Deoria. The petitioners are entitled to their costs. The Income tax Officer concerned should decide the within a period of three months from the date of the communication of this order to the Commissioner of Income tax, Lucknow.
A copy of this order shall be sent to the Commissioner of Income tax, Lucknow.