LAWS(KER)-1974-1-16

GLADYS S KODER Vs. INCOME TAX OFFICER

Decided On January 06, 1974
GLADYS S. KODER Appellant
V/S
INCOME-TAX OFFICER, A-WARD Respondents

JUDGEMENT

(1.) THE writ appeal is against the dismissal of O.P. No. 227 of 1971 in which the petitioner-appellant impugned the notices for reassessment (exhibits P-5 and P-6) for the assessment years 1961-62 and 1962-63, issued to her under Section 17 of the Wealth-tax Act. O.P, No. 263 of 1971 is to quash the notices, exhibits P-l to P-5, issued to her for reassessment under the Income-tax Act in respect of the assessment years 1962-63 to 1965-66. Both, broadly and generally, raise the question of the jurisdiction to start, and to proceed with, the reassessment proceedings, and the validity of the action launched, and may be dealt with in a common judgment. We shall deal first with the writ appeal.

(2.) W.A. No. 536 of 1973

(3.) THE counter-affidavit has stated that on this petition, the Commissioner set aside the assessment orders for 1963-64 to 1967-68 and directed the Wealth-tax Officer to make fresh assessments. It was thereafter that exhibits P-5 and P-6 notices were issued.