MAHATAB H K Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an application for a writ of certiorari to quash a notice issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and for a direction prohibiting the revenue from taking any proceeding in terms of the notice.

(2.) PETITIONER is an assessee under the 'Act and for the assessment year 1958-59 a regular assessment under Section 23(3) of the Indian Income-tax Act, 1922, had been completed for the year as per annexure "10". By notice dated 16th January, 1974, under Section 148 of the Act, the Income-tax Officer, Ward-B (opposite party No. 1), issued a notice to the petitioner to the following effect:

(3.) ON 22nd December, 1962, the assessee wrote to the Income-tax Officer, vide annexure "9", giving all particulars of the deposits amounting to Rs. 2,63,815.87 and on February 15, 1963, the order of assessment was passed by the Income-tax Officer.