BAGSU DEVI BAFNA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner feels aggrieved by an order of revision of assessment of her income, made under Section 33-B of the Income-tax Act, 1922, by the respondent Commissioner of Income-tax, for the assessment years 1953-54 to 1961-62.

(2.) The circumstances under which the revision of assessment was made are briefly as hereinafter stated. The assessee filed voluntary returns of income for the assessment years 1953-54 to 1959-60 and also for the year 1960-61, all in the year 1961. One Mr. H. Upadhaya, who was at the material time the Income Tax Officer, B-Ward, 24 Parganas, assessed the petitioner for the assessment year 1953-54 to a total income of Rs. 5,000 in the manner hereinafter quoted: "Seen return. In response to notice under Section 23 (2) authorised representative Shri C.M. Chopra appears and the case is discussed. Evidences produced are also examined. Assessee was married about 30 years ago and received certain gifts and presents in cash, which is customary. With that she did pawn-broking business. A/cs are not maintained properly. She has no bank account. Assessed under 23 (3) as below: <FRM>JUDGEMENT_73_AIR(CAL)_1966Html1.htm</FRM> For the subsequent years, namely, assessment years 1954-55 to 1959-60, the same officer passed stereotyped assessment orders more or less in the line indicated above and assessed the total income of the petitioner as hereinbelow indicated: <FRM>JUDGEMENT_73_AIR(CAL)_1966Html2.htm</FRM> All these assessment orders bear the date March 23, 1961. For the assessment year 1961-62, the return was filed on August 12, 1961. The case was heard by Mr. A.K. Banerjee, Income Tax Officer, B-Ward, 24 Parganas, on January 17, 1962, and the assessee was assessed on an Income of Rs. 2,736, by an order bearing the same date.

(3.) On February 28, 1963, the respondent Commissioner of Income-tax sent a notice under Section 33-B of the Income Tax Act, 1922, to the petitioner, which read as follows.