Amiya Kumar Mookerji, J. - (1.) This appeal is by the assessee and it is directed against the judgment and order of K.L. Roy J. dated the 4th March, 1970, Kerorimull and Co. v. Income-tax Officer discharging a rule nisi obtained by the assessee.
(2.) The appellant is a partnership firm. For the assessment year 1960-61 the Income-tax Officer, "A" Ward, District 11(1), Calcutta, completed the assessment under the old Act, namely, the Indian Income-tax Act, 1922. Thereafter, on the 14th March, 1969, the appellant received a notice issued under Section 148 of the Income-tax Act, 1961, whereby the appellant was called upon to submit the return of income for the assessment year 1960-61, as the said Income-tax Officer had reason to believe that the appellant's income chargeable to income-tax for the said assessment year had escaped assessment within the meaning of Section 147 of the new Act. It appears that one of the partners of the appellant's firm, Seth Kerorimull, made certain disclosures under the Finance Act of 1965. The appellant challenged the validity of the said notice and filed an application under Article 226 of the Constitution before this court. A rule nisi was issued on the 3rd of April, 1969. The said rule being Matter No. 218 of 1969 was finally heard and disposed of by K. L. Roy J. by his order dated the 4th of March, 1970. The learned judge was of opinion that there were some reasons for the respondent, the Income-tax Officer, to have issued a notice under Section 148 of the Income-tax Act, 1961, and accordingly the said rule was discharged.
(3.) The appellant being aggrieved by the said judgment and order of the learned trial judge preferred this present appeal in this court.;