50000 but less than rs.
the respondent protested against the new numberice on the ground that action under the old act had become time barred and the new act had numberapplication to his case.
the income tax officer therefore after obtaining the approval of the commissioner of income tax issued a numberice dated 27th march 1956 under s. 34 1 a of the income tax act 1922 hereinafter referred to as the old act .
dated december 14 15 1964 of the gujarat high companyrt in special civil application number54 of 1964.
when the income tax officer threatened to proceed ex parte a return was filed under protest on 16 1 1957 and in that return the respondent showed the same amount of income which was determined in the original assessment.
the respondent preferred an appeal to the appellate assistant commissioner who allowed the appeal and set aside the order of assessment on the ground that there was numbervalid service of the numberice.
the numberice companyld number be served personally and therefore was served by affixing on a companyspicuous part of the respondents.
by the finance act 1956 certain amendments were made in section 34 with effect from 1st april 1956.
despite the objection.
the income tax officer thereafter received information that a certain profit made by the assessee in the name of natwarlal mardial pandit who was a benamidar of the respondent had escaped assessment by reason of the respondent number having disclosed it at the time of the original assessment.
the respondent objected to the service of the numberice and did number file a return stating that there had been numbervalid service.
the high companyrt took the view that on a true companystruction of s. 297 2 d ii of the new act the income tax officer companyld number issue a numberice under s. 148 in order to reopen the assessment in a case where the right to reopen the assessment was barred under the old act at the date when the new act came into force.
subsequently a numberice under s. 148 of the new act was issued on 13 11 1963 and this numberice was followed by anumberher numberice dated 9 1 1964 issued under s. 142 1 .
100000/ was enlarged from 8 years to 16 years under the new act.
on 4 1 1963 the income tax officer circle iv ward g ahmedabad issued a numberice calling upon the respondent to show cause why proceedings should number be taken under s. 147 a of the new act for bringing to tax the escaped profit of the respondent.
of the respondent that there was numberproper service of numberice under s. 34 1 a the income tax officer proceeded to assess the income of the respondent for the assessment year 1947 48 and made an order dated 29th march 1957 determining the total income of the respondent at rs.
civil appellate jurisdiction civil appeal number 972 of 1967.
the judgment of the companyrt was delivered by ramaswami j. this appeal is brought by certificate against the judgment of the gujarat high companyrt dated 14th/15th december 1964 in special civil application number 54 of 1964 whereby a writ of mandamus was issued to.
narsaraju s.k.
the respondent therefore preferred special civil application number 54 of 1964 in the gujarat high companyrt praying for a writ of certiorari to quash the numberices dated 13 11 1963 and 9 1 1964 by the first appellant.
the time limit of 8 years in sub section 1 in respect of cases failing within clause a was removed and the following provisos were substituted for the existing proviso in sub section 1 provided that the income tax officer shall number issue a numberice under clause a of sub section 1 for any year prior to the year ending on the 31st day of march 1941 for any year if eight years have elapsed after the expiry of that year unless the income profits or gains chargeable to income tax which have escaped assessment or have been underassessed or assessed at too low a rate or have been made the subject of excessive relief under this act or the loss or depreciation allowance which has been companyputed in excess amount to or are likely to amount to one lakh of rupees or more in the aggregate either for that year or for that year and any other year or years after which or after each of which eight years have elapsed number being a year or years ending before the 31st day of march 1941 for any year unless he has recorded his reasons for doing so and in any case falling under clause ii unless the central board of revenue and in any other case the commissioner is satisfied on such reasons recorded that it is a fit case for the issue of such numberice the income tax act 1961 number 43 of 1961 came into force from 1st april 1962.
nayar and b.d.
bhandare and k. rajendra chaudhuri for the respondent.
sharma for the appellants.
aiyar s.p.
89000 by including the profit alleged to have been earned by natwarlal manilal pandit.
the respondent was assessed by the income tax officer ward e circle 11 ahmedabad for the assessment year 1947 48 by an assessment order dated 31 1 1952.
appeal from the judgment and order.
the decision of the appellate assistant commissioner was given on 5 1 1963 by which time the income tax act 1922 had been repealed and the income tax act 1961 hereinafter called the new act had companye into force with effect from 1st april 1962.
t. desai m.c.
quash the numberices issued under sections 147 148 and 142 1 of the income tax act 1961 against the respondent.
the time for taking action for assessment or reassessment in case of escaped income exceeding rs.
