M.H.S.Ansari, J. - (1.) The unsuccessful writ petitioner is the appellant before us. The appeal is directed against the judgment and order dated April 27, 1989, whereby writ petition being C. R. No. 5559 (W) of 1997 was dismissed and rule discharged.
(2.) The brief facts of the case are that : For the assessment year 1970-71, the assessee (appellant before us) filed four returns, the first such return was filed on September 29, 1970 and the last such return was filed on July 4, 1974. According to the appellant, assessment could have been made but was not made within March 18, 1976 and, therefore, the Income-tax Officer ceased to have jurisdiction to make any assessment. The assessee was served with a notice dated August 28, 1977, calling upon him to show cause why a penalty should not be levied on him under Section 140A(3) of the Income-tax Act. The reason for such notice is stated to be that the tax payable by the assessee on self-assessment as required under law has not been paid by the assessee. The assessee was also served with another notice dated October 5, 1977, under Section 274 read with Section 271 of the Income-tax Act calling upon the assessee to appear before the Income-tax Officer on October 29, 1977, and to show cause why an order imposing a penalty should not be made under Section 271 of the Income-tax Act for having concealed the particulars of his income or furnished inaccurate particulars of such income.
(3.) The assessee questioned the said two notices by filing two several writ applications which were registered as C. R. No. 5046(W) of 1977 pertaining to notice dated August 28, 1977, under Section 140A(3) of the Income-tax Act and C. R. No. 5559(W) of 1977 with respect to notice issued under Section 274 read with Section 271 of the Income-tax Act. Both the matters were heard analogously and by the orders of even date the two writ petitions were dismissed.;