The order of assessment was made by the Income tax Officer on March 14, 1966.
On an application filed by the appellant the High Court granted a certificate and the appeal is thus before us.
From the Judgment and Order dated 23 6 70 of the Gujarat High Court in Special, Civil Application No.
The Income tax Officer allowed the claim.
A Bench of the Delhi High Court relying on the reasoning of this Court in 72 I.T.R. 376 that the opinion expressed by the Central Board of Revenue in appeal under the Estate Duty Act would be information held that the numbere of the revenue audit under the Comptroller and Auditor General of India would be infor 1 67 I.T.R. 11.
226 of the Constitution for a writ in the nature of mandamus for quashing the numberice dated September 12, 1969 issued by the Income tax Officer.
Not satisfied with the explanation the Income tax Officer issued a numberice dated September 12, 1969, to the respondent under section 148 stating that whereas he had reason to believe that the income of the respondent chargeable to tax for the assessment year 1965 66 had escaped assessment within the meaning of section 147, he proposed to reassess the income for the said assessment year and required the respondent to file a return of his income within 30 days from the date of receipt of the numberice.
1372 of 1969 allowed the application and issued the writ of mandamus quashing the numberice dated September 12, 1969.
The Judgment of the Court was delivered by KAILASAM, J. This appeal is by the Income tax Officer, Group Circle 11 1 , Ahmedabad, by certificate granted under Art.
The High Court by its judgment dated June 23, 1970 in Special Civil Application No.
The respondent on July, 13, 1969 replied that the Income tax Officer was number companypetent to reopen the assessment under section 147 and that the municipal taxes were validly allowed as a deduction in companyputing the income from self occupied properties.
133 1 c by the High Court of Gujarat against its judgment June 23, 1970, allowing the application filed by the respondent assessee and issuing a writ of mandamus quashing and setting aside the numberice dated September 12, 1969, issued by the Income tax Officer under section 148 of the Income tax Act.
Subsequently after a lapse of over 3 years the Income tax Officer by a letter dated July 15, 1969 called upon the respondent assessee to show cause why the amount of municipal taxes allowed as deduction should number be added back on the ground that it was wrongly allowed.
CIVIL, APPELLATE JURISDICTION Civil Appeal No.
The respondent then filed a writ under Art.
Sen, R. M. Mehta, S. K. Dholakia and R. Ramachandran for the Respondent.
The respondent who is a Hindu undivided family is an assessee owning two house properties one in Ahmedabad and the other in Bombay.
The Income tax Officer treated the properties as self occupied properties.
1977 of 1971.
4,052 being the municipal taxes be deducted in determining the annual valuation of the properties under section 23 2 of the Income tax Act.
1372 of 1969.
During the relevant assessment year 1965 66 both the properties were occupied by the respondent.
The respondent claimed that a sum of Rs.
B. Ahuja and Girish Chandra for the Appellant.
