RAMENDRA NATH GHOSH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal against a judgment and order dt. 19th Nov., 1965, of Banerjee J. by which the appellant's application for quashing of certain proceedings under s. 33B of the IT Act was dismissed.

(2.) WHEN the matter came up for decision before Banerjee J. various points were urged including the point as to whether the appellant had been given reasonable opportunity of being heard, before the CIT exercised his powers under s. 33B of the Indian IT Act, 1922, for the purpose of revising the assessment of the appellant's income for the asst. yrs. 1959-60 to 1961-62. Banerjee J. found that all the points raised by the appellant except the point as to reasonable opportunity were covered by a decision of this Court in Kalawati Debi Haralalka vs. CIT (1964) 53 ITR 314 (Cal) and did not require any fresh consideration. These points were all summarily rejected by the learned Judge. The only point that the learned Judge seriously considered and then decided against the appellant-petitioner was the point as to reasonable opportunity. At the time of hearing of this appeal Mr. A. K. Sen, appearing on behalf of the appellant, also confined himself to the point of reasonable opportunity. Therefore, in relating the facts and circumstances of this case we confine ourselves only to those which are relevant for consideration of the point of reasonable opportunity.

(3.) IT will be noticed that the CIT was satisfied that proper service of the notice had been effected and that on the basis of this satisfaction he passed an order ex parte. The CIT cancelled the previous assessments of the petitioner under s. 33B of the IT Act and directed fresh assessments after proper enquiries and investigation.