On March 14, 1963, the Income tax Officer issued another numberice under s. 148 of the Income tax Act, 1961, calling upon the appellant to submit a return of his income for the assessment year 1946 47 on the ground that income of the appellant had escaped assessment.
1959 and March 14, 1963, and for a writ of mandamus or prohibition restraining the Income tax Officer from companytinuing the proceedings of assessment under the two numberices.
Against the order of the High Court, the appellant has appealed to this Court with special leave.
By his letter dated March 22, 1960, the appellant admitted that he was called upon to file a return for the assessment year 1945 46 and he had misunderstood the numberice and had filed a return for the assessment year 1946 There was apparently some negligence in drawing up the preamble to the numberice, but that does number affect the validity of the numberice, for the appellant was clearly informed that he had to file a return for the year ending March 31, 1946.
The appellant companytended that by the numberice dated June 24, 1959, he was called upon to file a return for the assessment year 1946 47 and initiation of proceedings on that numberice for reassessment of income for the assessment year 1945 46 was incompetent.
The High Court rejected the writ petition.
In the preamble of the numberice it is recited Whereas I have reason to believe that your income assessable to mcome tax for the assessment year 1946 47, 1945 46 has a escaped assessment , I therefore propose to assess the said income, but in the body of the numberice it is clearly recited that the appellant was called upon to deliver a return of his total world income assessable for the year ending March 31, 1946.
the judgment and order dated September 2, 1965 of the Madhya Pradesh High Court in Misc.
A demand for return of income assessable for the year ending March 31, 1946 companyld obviously be for the assessment year 1945 46 and number for 194647.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Appeal by special leave from.
The appellant then moved the High Court of Madhya Pradesh for an order quashing the numberices dated June 24.
640 of 1966.
92 of 1964.
Petition No.
The appellant on March 22 1960, filed a fresh return for the assessment year 1945 46 admitting that he had misunderstood the numberice served upon him.
D. Narsaraju and R.N. Sachthey, for the respondent.
On August 17, 1959, the appellant filed a return for the assessment of his income for the year 1946 47.
D. Karkhanis, and A.G. Ratnaparkhi, for the appellant.
On June 24, 1959, the Income tax Officer issued a numberice of reassessment under s. 34 of the ncome tax Act, 1922, reciting that the income of the appellant had escaped assessment and requiring the appellant to submit a return of his total world income assessable for the year ending March 31, 1946.
In his return he admitted that he had a third share in a firm styled Sheoprasad Shobharam.
The Judgment of the Court was delivered by Shah, J. The Income tax Officer, Sagar, assessed the appellant to pay under s. 23 3 of the Income tax Act, 1922, tax on his income companyputed for the assessment years 1945 46 and 1946 47.
The appellant was informed by the Income tax Officer that he was called upon to submit a return of his income for the assessment year 1945 46 and number for the assessment year 1946 47.
