B.N.Banerjee, J. - (1.) The petitioner feels aggrieved by an order of revision of assessment of her income, made under Section 33-B of the Income-tax Act, 1922, by the respondent Commissioner of Income-tax, for the assessment years 1953-54 to 1961-62.
(2.) The circumstances under which the revision of assessment was made are briefly as hereinafter stated. The assessee filed voluntary returns of income for the assessment years 1953-54 to 1959-60 and also for the year 1960-61, all in the year 1961. One Mr. H. Upadhaya, who was at the material time the Income Tax Officer, B-Ward, 24 Parganas, assessed the petitioner for the assessment year 1953-54 to a total income of Rs. 5,000 in the manner hereinafter quoted: "Seen return. In response to notice under Section 23 (2) authorised representative Shri C.M. Chopra appears and the case is discussed. Evidences produced are also examined. Assessee was married about 30 years ago and received certain gifts and presents in cash, which is customary. With that she did pawn-broking business. A/cs are not maintained properly. She has no bank account. Assessed under 23 (3) as below: JUDGEMENT_73_AIR(CAL)_1966Html1.htm For the subsequent years, namely, assessment years 1954-55 to 1959-60, the same officer passed stereotyped assessment orders more or less in the line indicated above and assessed the total income of the petitioner as hereinbelow indicated: JUDGEMENT_73_AIR(CAL)_1966Html2.htm All these assessment orders bear the date March 23, 1961. For the assessment year 1961-62, the return was filed on August 12, 1961. The case was heard by Mr. A.K. Banerjee, Income Tax Officer, B-Ward, 24 Parganas, on January 17, 1962, and the assessee was assessed on an Income of Rs. 2,736, by an order bearing the same date.
(3.) On February 28, 1963, the respondent Commissioner of Income-tax sent a notice under Section 33-B of the Income Tax Act, 1922, to the petitioner, which read as follows. "On calling for and examining the records of your case for the assessment years 1953-54, 1954-55, 1955-56, 1956-57, 1957-58, 1958-59, 1959-60, 1960-61 and 1961-62 and other connected records I consider that the orders of assessment passed by the Income Tax Officer 'B' Ward, 24-Parganas on 23-3-61 and 17-1-62 are erroneous in so far as they are prejudicial to the interests of revenue for the following reasons amongst others, 2. Enquiries made have revealed that you neither resided at 19 Purna Mitra Place, Calcutta, nor carried on any business from the said address. Also the Income Tax Officer was not justified in accepting the initial capital, the income from business etc. without any enquiry or evidence whatsoever. 3. I, therefore, propose to puss such orders thereon as the circumstances of the cases justify after giving you an opportunity of being heard under the powers vested in me under Section 33-B of the Income-tax Act, 1922. The cases will be heard at 11 A.M. on 8-3-63 at my above office when you are required to produce the necessary evidence in support of your contentious. Objections In writing accompanied by the necessary evidence, if any, received on or before the appointment for personal hearing will also be duly considered.;