- (1.) Civil No. 1301 (NCT) of 71 is by special leave. This appeal was filed under the following circumstances.
(2.) Civil No. 1981 of 1968 was brought on the strength of a certificate issued by the High court. That certificate, being not in accordance with law in as much as the High. court gave no reason in support of the same, the appeal filed on the strength of that certificate turned out to be not maintainable. Hence the appellant had to move this court for special leave to appeal against the judgment of the High court. The same having been granted he has brought Civil No. 1301 of 71. Hence these two appeals against the same judgment.
(3.) Now coming to the merits of the case, the Income-tax Officer issued a notice to the respondent on/ 5/01/1962 under S. 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 calendar year 1945. The assessee respondent challenged the validity of that notice by means of a writ petition under Article 226 of the Constitution before the high court of Bombay. The High court accepted that writ petition and quashed the impugned notice by its order dated 6/03/1963. On 1/04/1962 the Income-tax Act, 1961 came into force. Thereafter the income-tax Officer again issued a notice, on 26/03/1963 under S. 148 of the new Act in respect of the very assessment which he earlier unsuccessfully sought to reopen by means of a notice under S. 34 (l) (a) of the 1922 Act. The assessee again challenged the validity of the notice issued to him by means of another writ petition, before the High court of Bombay. The High court quashed that notice on the ground that the income-tax 'officer was not competent to issue that notice. It is against that decision, the present appeals have been brought to this court.;