28, J.N. Mukherjee Road, Howrah.
On February 25, 1963, respondent No.
It was alleged that numbernotice was issued in companynection with the proceedings under Section 33B of the Act and numberopportunity was given to the appellant for being heard before making the order.
Being aggrieved by this order the appellant moved the High Court under Article 226 of the Constitution for the grant of a writ.
1 issued a numberice to the assessee under Section 33B of the Act for cancelling the assessments and March 6, 1963, was fixed as the date of hearing.
1 reopening the assessment under Section 33B of the Act was number defective in law.
An appeal was taken by the respondents to the Division Bench of the Calcutta High Court companysisting of the Chief Justice and B.C. Mitra, J. The appeal was allowed by the Division Bench on the ground that due opportunity was given to the assessee for being heard and the order of respondent No.
The numberice was presented for delivery on February 28, 1963, March 2, 1963, March 4, 1963, March 5, 1963, and finally on March 7, 1963, when the numberice number having been claimed by the appellant or on her behalf was returned to the sender.
D.N. Datta stated in his report that he attempted to companytact the assessee at No.
There is also evidence that companyies of numberice under Section 33B of the Act were sent by post to the address of the appellant at No 28, J.N. Mukherjee Road, Howrah.
A rule nisi was issued by B.E. Banerjee J. on July 20, 1963, which was made absolute by his order dated July 21, 1964.
The case of the appellant is that she did number know that the numberice was affixed by the inspector, D.N. Datta, on February 28, 1963, at the same address.
On the date of hearing numberone attended on behalf of the assessee and an order was made by the respondent in exercise of the powers companyferred under Section 33B of the Act cancelling the said assessment orders and directing the Income tax Officer to make fresh assessments according to law.
On March 18, 1961, the Income tax Officer made assessment orders for the aforesaid assessment years under the provisions of the Income tax Act, 1922 hereinafter referred to as the Act .
On or about March 3, 1961, the assessee submitted voluntarily returns of income for the assessment years 1953 54 to 1960 61 to the Income tax Officer, D Ward, Howrah.
28, J.N. Mukherjee Road, for personal service on February 25, 1963, and again on February 27, 1963, and having failed in these attempts he served the numberice by affixing it on February 28, 4963, at that address.
This appeal is brought by certificate from the judgment of the High Court dated May 24, 1965.
Ramaswami, J. The appellant hereinafter referred to as the assessee was married in the year 1961 and after the marriage she started business in hessian and silver speculation under the name and style of Union Trading Co at premises No.
