BIJU PATNAIK Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) On the 26th of February, 1966, a notice under Section 148 of the Income-tax Act, 1961, was issued by the Income-tax Officer, Central Circle, Cuttack, to Biju Patnaik for reopening his assessment for the year 1958-59 and Biju Patnaik moved this court under article 226 of the Constitution challenging the validity of the said notice and for quashing the same.

(2.) The said writ petition of Biju Patnaik came up for final disposal before Chittatosh Mookerjee J. The learned judge by his order dated 7th of September, 1972, referred the matter to a Division Bench. The matter was subsequently assigned to this Bench by the Hon'ble the Chief Justice.

(3.) The only question that falls for determination in the instant case is whether the said notice dated 26th February, 1966, under Section 148 of the Income-tax Act, 1961, for reopening the assessment of the assessee for the year 1958-59 was lawfully and validly issued by the Income-tax Officer.