P.B. Mukharji, C.J. - (1.) This is an appeal from the order of K.L. Roy J. It was an application under article 226 of the Constitution of India. K.L. Roy J, India Foils Ltd. v. Income-tax Officer made the rule absolute and issued a writ of prohibition, commanding the respondent to forbear from proceeding any further with the impugned notice and with any other proceedings connected therewith.
(2.) A notice dated 11th March, 1969, relating to the assessment year 1962-63, purported to have been issued under Section 154/155 of the Income-tax Act, 1961, is the subject-matter of this application. The notice dated 11th March, 1969, reads as follows : "C/1/1-27/G Ward Dated 11th March, 1969 Notice under Section 154/155 of the Income-tax Act, 1961. To, The Principal Officer, Name : Messrs, India Foils Ltd., 11, Sooterkin Street, Calcutta. The assessment under Section 143(3) for the assessment year 1962-63 made on 18th March, 1965, requires to be amended as there is a mistake apparent from the record within the meaning of Section 154/155 of the Income-tax Act, 1961. The rectification of the mistake, as per details given below, have the effect of enhancing the assessment or reducing the refund or increasing your liability and if you wish to be heard, you are requested to appear in person or by an authorised representative in my office on 14th March, 1969, at 11-30 a.m. If, however, you intend sending a written reply to this notice and do not wish to be heard in person, you are requested to ensure that your reply reaches me on or before the date mentioned above. Sd/-IIIegiblc Income Tax Officer, ' C ' Ward, Comp. Dist, I. Seal. Nature of mistake proposed to be rectified. Mistakes in the calculation of allowance of depreciation."
(3.) The sole ground alleged in the notice was that the mistake was apparent from the record within the meaning of Section 154/155 of the Income-tax Act, 1961. The main question in this appeal is whether, in the facts and circumstances of this case, it may be called a mistake apparent on the face of the record within the meaning of these sections.;