USHA A KALWANI Vs. S N SONI

JUDGEMENT

(1.) THIS petition is directed against the order dated 3rd November, 1992 (Exhibit E) passed under Section 273a of the Income-tax Act, 1961 ('the act' for short ). The fact leading to the present petition in short are : the FACTS :

(2.) THAT on 29th December, 1987 when the petitioner was leaving for Singapore from Calcutta air Port, her person and baggage was searched by the customs officials at Calcutta Air Port and certain enquiries were made with respect to the fixed deposit receipts which she was carrying with her, neither any action was taken by the Customs authorities nor any intimation was passed on by them to the Income-tax department.

(3.) ON the contrary, the petitioner on her own filed her returns on 12th April, 1988 declaring her income for the A. Y. 1986-1987 and 1988-1989 in the sum of Rs. 17,380/- and Rs. 18,440/- respectively. On 27th April, 1988 she further filed her return for the a. Y. 1982-83, 1983-83, 1984-85, 1985-86 and declared her income in the sum of Rs. 50,000/-, 55,000/-, 60,000/- and 9,910/- respectively.