DEVJI RAVJI PATEL Vs. BALASUBRAMANIAM

JUDGEMENT

(1.) BY this writ petition, the petitioner has challenged the notice dated March 6, 1985, issued by the second Income -tax Officer, C -V Ward, Bombay, under section 148 of the Income -tax Act, 1961 (hereinafter referred to as 'the Act'), as being illegal and without jurisdiction.

(2.) THE facts of the case may be stated as follows :

(3.) FOR the assessment year 1977 -78, the Income -tax Officer, the first respondent, completed the assessment of the assessee under section 143(1) of the Income -tax Act. However, for the assessment year 1978 -79, a notice was issued under section 143(2) of the Act. In compliance with the said notice, the assessee appeared before the Income -tax Officer and furnished all the requisite information in support of his return., On being satisfied with the particulars furnished by the assessee, the assessment for the said year was completed by the Income -tax Officer under section 143(3) of the Act and the figure returned by the assessee was accepted as correct. After the expiry of more than four years from the end of the years 1977 -78 and 1978 -79, the Income -tax Officer issued the impugned notices dated March 6, 1985, in the purported exercise of power under section 148 of the Act alleging escapement of income for the assessment years 1977 -78 and 1978 -79. In reply to the said notices, the assessee, by his letter dated April 18, 1985, asked the Income -tax Officer to let him know the reasons which made him exercise the power of reopening the assessments. It was also mentioned in the said letter that he had disclosed at the time of filing the returns all material particulars necessary for the purpose of assessment. A prayer was made for cancellation of the above notices. No reply was, however, received from the Income -tax Officer to the said letter. The petitioner thereafter filed the present writ petition before this court on July 25, 1985, on the ground, inter alia, that the conditions precedent for exercise of power under section 147(a) of the Act were wholly absent and the notices were illegal and without jurisdiction.