Amiya Kumar Mookerji, J. - (1.) The petitioner is a company incorporated under the Indian Companies Act and is the owner of the colliery kndwn as Selected Samla Colliery situated at Pandaveswar in Ranigunj area in the district of Burdwan. The petitioner in this rule challenges a notice issued under Section 148 of the Income-tax Act, 1961, dated 12th March, 1970, and 6th November, 1970, for the assessment years 1961-62, 1963-64 and 1965-66, issued by the respondent No. 1, the Income-tax Officer, "G" Ward, Companies Dist. II, Calcutta, on the ground that these notices are illegal, invalid and inoperative because the condition precedent for the assumption of jurisdiction under Section 147(a) of the said Act did not exist as the said respondent No. 1 was purporting to reopen the assessments on the basis of certain information in the form of a report of the underground measurement of the colliery by the mining officials of the Government of West Bengal.
(2.) For the assessment year 1961-62, the petitioner filed its return of income and the assessment was completed under Section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). The petitioner preferred an appeal against the said order of assessment before the Appellate Assistant Commissioner of Income-tax and, on further appeal to the Tribunal, the Tribunal passed its order dated 26th March, 1970,
(3.) For the assessment year 1963-64, the Income-tax Officer disallowed certain sum. Against the order of assessment the petitioner preferred an appeal and the petitioner was given certain relief by the Appellate Assistant Commissioner, by its order dated the 13th June, 1969.;