Ajay K.Basu, J. - (1.) This is a rule issued by my learned brother, A. K. Sinha J., on 21st April, 1971, at the instance of the petitioner calling upon the respondent, inter alia, to show cause why the notice dated 30th March, 1971, issued under Section 148 of the Income-tax Act for the assessment year 1962-63 by the respondent, Income-tax Officer "B" Ward, Central Salary Circle, should not be cancelled, withdrawn or rescinded.
(2.) The petitioner contends that the Income-tax Officer had assumed jurisdiction under Section 148 of the Act on the ground of reconsidering salary income of the petitioner to be taken on "due basis". In that event, the petitioner submits that on a thorough examination of the material produced by the petitioner at the time of the original assessment, the Income-tax Officer before making the assessment was fully satisfied about the said material. The petitioner, therefore, submits that the purported action of the respondent No. 1 to assess the salary income of the petitioner on "due basis" and not on "actual receipt basis" is amounting to and/or will amount to a mere change of opinion and, as such, the respondent No. 1 had no competence, jurisdiction or authority to initiate the purported reassessment proceeding under Section 148 of the Act.
(3.) The petitioner also contended that the purported notice under Section 148 of the Act dated 30th March, 1971, which was served upon the petitioner on the 1st April, 1971, as alleged by him, is barred by limitation and that the said notice for reassessment for the assessment 'year 1962-63, was issued in violation of Section 149 of the Act.;