Appeals by special leave from the Judgment and order dated November 15, 1956 of the Bombay High Court, Nagpur Bench in Special Civil Application No.
The High Court accepted that writ petition ,and quashed the impugned numberice by its order dated March 6, 1963.
Sen, J. Ramamurthy, R. N. Sachthey and B. D. Sharma, for the appellant in both the appeals .
Hence the appellant had to move this Court for special leaveto appeal against the judgment of the High Court.
It is against that decision, the present appeals have been brought to this Court.
The same having been granted he has brought Civil Appeal No.
S. Bobde, G. L. Sanghi and B. R. Agarwal, for the respondent in both the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The assessee again challenged the validity of the numberice issued to him by means of another writ petition, before the High Court of Bombay.
Thereafter the Income tax Officer again issued a numberice on March 26, 1963 under section 148 of the new Act in respect of the very assessment which he earlier unsuccessfully sought to reopen by means of a numberice under section 34 1 a of the 1922 Act.
1301 of 1971 and 1981 of 1968.
Hence these two appeals against the same judgment.
1301 NCT of 71 is by special leave.
On April 1, 1962 the Income tax Act, 1961 came into force.
150 of 1963.
1301 of 7 1.
The Judgment of the Court was delivered by Hegde, J. Civil Appeal No.
1981 of 1968 was brought on the strength of a certificate issued by the High Court.
The assessee respondent challenged the validity of that numberice by means of a writ petition under Article 226 of the Constitution before the High Court of Bombay.
Now companying to the merits of the case, the Income tax Officer issued a numberice to the respondent on January 5, 1962 under section 34 1 a of the Indian Income tax Act, 1922 seeking to reopen his assessment for the assessment year 1946 47 the relevant accounting year being the calender year 1945.
This appeal was filed under the following circumstances Civil Appeal No.
