(1.) This application has been made, inter alia, for the issue of a writ in the nature of certiorari for quashing and/or setting aside two several notices, one dated 25th May, 1968, and the other dated nil issued under Section 148 of the Income-tax Act, 1961, hereinafter referred to as the new Act, for the assessment year 1965-66 and all proceedings taken under the said notices, for the issue of a writ in the nature of mandamus, to cancel, withdraw and rescind the said notices and the proceedings taken under them, writ in the nature of prohibition directing the respondents to forbear from giving any effect to or taking any step in pursuance of the said notices and also for the issue of a writ in the nature. of mandamus commanding the respondents to refund to the petitioner the amount of Rs. 26,230.59 realised by the respondent No. 1 in excess of the amount that was legally due by Subodh Kumar Bose, since deceased, on account of income-tax.
(2.) The petitioner is the widow and a heir and legal representative of one Subodh Kumar Bose (hereinafter referred to as " the deceased "). The deceased died on May 19, 1963, having published his last will and testament whereby the deceased appointed the petitioner as his sole executrix. Application for grant of probate of the said will has been made by the petitioner in the Court of the District Judge, 24-Parganas, at Alipore; the said application is still pending.
(3.) The deceased was a barrister practising mainly at the High Court at Calcutta. At the time of his death a considerable amount was due and owing by different solicitors and clients to the deceased on account of professional services rendered by him. At the time of his death assessment of income-tax of the deceased for the assessment years 1962-63, 1963-64 and 1964-65 up to the date of his death were completed by the Income-tax Officer, " C " Ward, District III(I), and an aggregate sum of Rs. 1,54,598.29 was assessed to be the income-tax payable by the deceased for the said years. The tax for the year 1964-65 was, however, subsequently revised and reduced to Rs. 80,899 and total income-tax liability for the aforesaid years, therefore, became reduced to Rs. 1,54,492.04. In respect of the said years the deceased had deposited by way of advance tax a sum of Rs. 66,390-32 and the petitioner paid a sum of Rs. 4,813.71.