K. Madhavan Nambiar vs Wealth-Tax Officer, C-Ward
The case features a writ petition, filed under article 226 of the Indian Constitution against charges of alleged escaped assessment of wealth-tax under the wealth tax act of 1957.
The case had a long history of rulings in lower courts and notices issued against the petitioner.The High Court in its review of the case proceedings and the Income Tax Act of 1922 found the market value for properties and claim that the petitioner was the karta of a family proven not to exist as invalid. The verdict declared the notice against the petitioner illegal and without jurisdiction.
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Kerala High Court