LAWS(KER)-1983-7-14

COMMISSIONER OF INCOME TAX Vs. MAHIM K

Decided On July 19, 1983
COMMISSIONER OF INCOME-TAX Appellant
V/S
K. MAHIM Respondents

JUDGEMENT

(1.) The assessee, an individual, had earned income under different heads in the years 1966-67 and 1967-68. He had earlier been assessed in respect of the years 1964-65 and 1965-66. The assessment for 1964-65 had been, however, reopened by a notice under S.148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') on 20-7-1965.

(2.) The returns for the two years in question were initially filed on 26-6-1968.

(3.) In the meantime, detailed enquiries were being pursued in respect of the reopened assessment. The Department was in seisin of information about the assessee's connection with smuggling activities, and of his having started a retail business in cloth from 20-11-1963. The details of the proceedings before the Officer in relation to that assessment year are gatherable from the statement Annexure 'A', to the reference case.