THALIBAI F JAIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this batch of writ petitions under article 226 of the Constitution, the petitioners challenge the validity of the orders made by the Commissioner of INcome-tax under section 263 of the INcome-tax Act, 1961, for short "the Act".

(2.) THE facts in all these cases are similar and, for the sake of convenience, I set out those leading up to the petition in W.P. No. 6660 of 1974. THE petitioner herein is a lady. She filed voluntary returns of income for the assessment that it was her previous savings inclusive of the gifts given to her at the time of her marriage. She was not assessed to tax previously. Along with the returns of income she filed a letter dated October 20, 1972, which reads as follows :

(3.) WITH that conclusion, the Commissioner set aside the assessments in exercise of his powers under section 263, with a direction to the Income-tax Officer to afford an opportunity to the assessee to prove her case and to make the assessments afresh according to law.