TARAWATI DEBI AGARWAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In this application, the petitioner has challenged three several notices issued under Section 148 of the Income-tax Act, 1961. Two of the notices are dated March 20, 1975, relating to the assessment years 1966-67 and 1967-68. The other notice dated February 20, 1978, is for the assessment year 1969-70. The ground of challenge is that the Income-tax Officer has no jurisdiction to initiate any proceeding under Section 147(a) of the Income- tax Act, 1961, as the conditions precedent have not been satisfied.

(2.) The reasons which have been recorded are identical for all the years which are to the following effect I

(3.) In the affidavit-in-opposition, the respondents, in paragraph 3, have stated as follows :