- (1.) THIS is an appeal from a judgment and order of Banerjee, J. , dated July 6, 1964, whereby a rule nisi obtained by the appellant on a petition under Article 226 of the constitution, was discharged. The facts leading up to this appeal are briefly as follows:-
(2.) ON March 23, 1961, and January 17, 1962, several assessment orders were passed by the Income Tax Officer, 'b' Ward, 24-Parganas, on the income tax returns filed by the appellant. The appellant filed the returns voluntarily and the assessment years covered by these returns were 1953-54 to 1961-62. For the year 1953-54 the appellant was assessed to a total income tax of Rs. 5000/- and the order made by the Income tax Officer was as follows:-"seen returns. 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 S. 23 (3) as below :-Income from businesses estimated Rs. 3,000/-Out of initial capital, in the absence of conclusive proof taken as income from other sources. Rs. 2,000/-Total Rs. 5,000/-
(3.) SIMILAR assessment orders were made for the subsequent assessment years, namely, 1954-55 to 1961-62. It is to be noticed, however, that the assessment for the year 1961-62 was heard by a different Income Tax Officer and not by the Officer who made the assessment for the years 1953-54 to 1960-61.;