MURARI MOHAN MUKHERJEE Vs. KANAI LAL DE

JUDGEMENT

(1.) The summons and the petition of complaint in Case No. C/1323 of 1982, filed by the Income-tax Officer, " B " Ward, District VIII, Calcutta, under Section 277 of the Income-tax Act, 1961, before the Chief Metropolitan Magistrate, Calcutta, has been impugned in the instant writ petition.

(2.) The facts of this case, in short, are as follows : The petitioner who is a well known surgeon in plastic surgery was originally assessed by the Income-tax Officer, " B " Ward, District VIII, Calcutta, up to the assessment year 1977-78. It is the further case of the writ petitioner that up to May 20, 1982, Sri Kanailal De, respondent No. 1, was the assessing authority and from May 20, 1982, he was transferred to the post of Income-tax Officer, "B" Ward, District IV(I), Calcutta.

(3.) Further, it has been alleged in the writ petition that there was some misunderstanding over the use of the lift between the writ petitioner's represeniative and the concerned Income-tax Officer, being respondent No. 1 herein, in the main block of S. S. K. M. Hospital, where the petitioner was then working as surgeon in charge of the plastic surgery department, which caused annoyance to respondent No. 1, and the said respondent No. I took vengeance in the assessment case of the writ petitioner pending before him for the assessment year 1978-79 by adding Rs. 65,000 to the total income of the petitioner. These particulars have been stated an paragraphs 10A and IOB of the writ petition.