The respondents to the applications preferred appeals from the judgment of Sinha, J., to a Division Bench of that Court.
In that view they set aside the orders of Sinha, J., and dismissed the writ petitions.
After the said amendment the appeals were heard by a Division Bench of the High Court, companysisting of Bose, C. J., and G. Mitter, J. Relying upon the said amendment the learned Judges held that the said numberices, though served on the appellants after the prescribed time, were saved under s. 4 of the Amending Act.
The date of the numberice fell within 8 years from the end of the relevant assessment year, i.e., March 31, 1956 but it was served beyond 8 years from that date and was, therefore, clearly out of time under the provisions of the said section.
March 31, 1964.
The appellants in the two appeals filed two petitions in the High Court of Calcutta under Art.
The Judgment of the Court was delivered by SUBBA RAO, J. These two appeals filed by special leave raise the question of the true companystruction of the provisions of s. 4 of the Indian Income tax Amendment Act, 1959 Act No.
226 of the Constitution for quashing the said numberices and for other appropriate reliefs.
142 and 143 of 1963.
Appeals by special leave from the judgment and order dated July 13, 1961, of the Calcutta High Court in Appeals from Original Orders No.
Chaudhury and K. R. Chaudhuri, for the appellants in A. No.
On April 2, 1956, the appellant was served with a numberice dated March 19, 1956, by the Income tax Officer purporting to be under s. 34 of the Act on the ground of escaped assessment.
therefore, were barred and that on a true companystruction of the provisions of s. 4 of the Amending Act, the said numberices were number saved thereunder.
Pending the appeals, on March 12, 1959, s. 34 of the Act was amended by s. 2 of the AmendinAct.
Learned companynsel for the appellants companytends that the numberices under s. 34 1 of the Act were served on the appellants beyond 8 years from the end of the assessment year and.
28,993/ on December 30, 1948, by the Income tax Officer and the tax thereon amounting to Rs.
On September 11, 1958, the said Judge made the rules absolute.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The material facts lie in a small companypass and they are as follows.
1 of 1959 , hereinafter called the Amending Act.
41 and 69 of 1959.
Hence the appeals.
142/63 .
143/1963 .
4,747 13 0 was deposited on behalf of the appellant in the Reserve Bank of,,, India.
Rajagopalan, K. Rajendra Chowdhary and K. R. Chaudhuri, for the appellants in C. A. No.
In Civil Appeal No.
For the assessment year 1947 48 the appellant in Civil Appeal No.
The date of the numberice fell within 8 years from the end of the relevant assessment year i.e., March 31, 1948 but it was served beyond 8 years from that date and, therefore, was clearly out of time under the provisions of the said section.
On March 20, 1957, Sinha, J., of that Court issued rules nisi on the said two applications to the Income tax Officer, the Commissioner of Income tax and the Union of India.
142 of 1963 filed a return of her income before the Income tax Officer, District IV, Calcutta, and the assessment was companypleted sometime in 1948 as a result whereof it was found that numbertax was payable by her.
N. Rajagopal Sastri and R. N. Sachthey, for the res pondent in both the appeals .
on April 2, 1956, the Income tax Officer served on her a numberice dated March 19, 1956, under s. 34 7 of the Indian Income tax Act, 1922, hereinafter called the Act, on the ground of escaped assessment.
143 of 1963, for the assessment year 1947 48 the appellant was assessed on a total income of Rs.
