GOVIND RAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) ONE writ petition has been filed in respect of the notices under sections 147 and 142 of the Income-tax Act, 1961, in respect of the assessment years 1957-58 and 1958-59. ONE petition in respect of two such notices for two separate assessment years does not lie and, therefore, Mr. R. K. Gulati, the learned counsel for the petitioners, elected to confine the petition only to the assessment year 1958-59.

(2.) THE relief sought is for the quashing of the orders, annexures "F-1" and "H-1", under sections 147(1) and of the Act for the assessment year 1958-59.

(3.) THE assessees explanation was disbelieved and the sum of Rs. 6,380 was brought to assessment in the assessment year 1958-59. Before, however, the sum of Rs. 5,936 could similarly be brought to the assessment year 1959-60, the appeal for 1958-59 had been heard by the Appellate Assistant Commissioner who considered that, as this income was treated as income from an undisclosed source, it fell to be assessed on the basis of the financial year and not on the basis of the assessees previous year. A direction was, therefore, given in respect of the sum of Rs. 6,380 that it be assessed for the assessment year 1957-58. In respect of the sum of Rs. 5,936, which was also income from an undisclosed source, the Income-tax Officer, following the Appellate Assistant Commissioners order for the earlier assessment year 1958-59, considered that this amount could not be added as income from an undisclosed source in the assessment year 1959-60, but that it fell to be assessed in the assessment year 1958-59. He, accordingly, left this amount of Rs. 5,936 out of the original assessment made for the assessment year 1959-60. THE Income-tax Officer, thereafter, in respect of the sum of Rs. 5,936, which, according to him, had escaped assessment, issued a notice under section 147(1) of the Income-tax Act, 1961, on the 15th of May, 1964, for the assessment year 1958-59.