A.N.Sen, C.J. - (1.) This appeal arises out of the judgment and order passed by Ramendra Mohan Datta J., on the 25th August, 1975. The learned judge for reasons recorded in his judgment allowed the writ p'eti- tion filed by the respondent, Khandelwal Brothers Private Ltd., and quashed the notice dated the 28th February, 1972, under Section 148 of the I.T. Act, 1961, for reopening the assessment of the assessee for the assessment year 1963-64.
(2.) The facts and circumstances have been fully and correctly set out in the judgment of the learned trial judge who has also noted in his judgment the various contentions which were raised before him. The learned judge has also considered a number of decisions in his judgment. On a consideration of the facts and circumstances of the case, the learned judge came to the conclusion that, in the instant case, there were no materials before the ITO, which could lead the ITO to form the belief that the income of the assessee had escaped assessment for failure on the part of the assessee to disclose fully and truly all material facts necessary for the purpose of the assessment. The learned judge also held that the sanction of the Commissioner in the instant case was given mechanically. On these two grounds, the learned judge held that the said notice under Section 148 of the I.T. Act, 1961, was illegal and without jurisdiction and the learned judge quashed the said notice.
(3.) Aggrieved by the said order, the Union of India has preferred this appeal.;