PERLA KRISHNA RAO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This is an application for the issuance of a writ or any appropriate direction restraining the 2nd respondent herein not to hold any enquiry pursuant to the notice dated 23/09/1983, issued under section 148 of the Income-tax Act, 1961.

(2.) The brief facts are as follows : The assessee herein filed a return under the relevant provisions of the Income-tax Act for the assessment year 1975-76 on 20/08/1975. The assessment was completed on 21/03/1977, and the assessee was assessed on a total income of Rs. 18,539. On 23/09/1983, i.e., after a period of six years and six months, the Income-tax Officer had issued a notice under section 148 on the ground that the assessee failed to disclose fully and truly certain material facts necessary for his assessment for that year and that certain income chargeable to tax has escaped assessment. The assessee was asked to show cause as to why reassessment cannot be made. Pursuant to the said notice, the assesee filed a return on October 24, 1983, showing the very same income, which was assessed earlier. He also made a request to indicate the reasons that prompted the Department for issuing the notice. Since, there was no reply, he sent a reminder on 14/11/1983, which also met with the same fate, whereupon he filed the present writ petition challenging the notice dated 23/09/1983, as void and without jurisdiction.

(3.) The main contention of Mr. Sreerama Rao, the learned counsel for the assessee, is that there was no material on the basis of which the Income-tax Officer could have reasonably entertained a belief that certain income had escaped assessment due to suppression of material facts by the assessee.