A K SEN Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner Shri A. K. Sen is a senior advocate. He was enrolled as an advocate in the Calcutta High Court in Mach 1941. Very soon he was in large practice. Soon he was in the front rank. He had a substantial professional income and was being assessed to income tax. In April 1957 he became the minister of Law in the Central Government. This post he continued to hold till January 1966. . '

(2.) When the petitioner joined the Government of India his income dwindled. His main source of income was salary as a minister. For the assessment year 1962-63 he filed his return showing a salary in come of Rs. 30,300, a property income of 2/3rd of Rs. 9000 and interest income of Rs. 2795 and professional and royalty income of Rs. 8005-42. On this return the income tax officer assessed him and determined the tax which the petitioner paid.

(3.) A notice dated 7th August, 1974 was issued to the petitioner. The income tax officer proposed to reassess the petitioner's income for the assessment year 1962-63 on the ground that he had reason to believe that income for that assessment year had escaped assessment within the meaning of s. 147 of the Income Tax Act, 1961 (the Act). The petitioner was informed that a notice under ss. 147/148 of the Act dated 24th March 1971 was issued to him. and was served on him. The petitioner denied the service of the notice. Thereupon the income tax officer gave him a copy of the notice dated 24th March 1971.