Ajit Kumar Sengupta, J. - (1.) In this application under article 226 of the Constitution, the petitioner, a registered firm, an assessee under the Income-tax Act, 1961 ("the Act"), has challenged the notice dated November 24, 1978, issued under Section 263 of the Act for the assessment year 1976-77.
(2.) The assessment for the assessment year 1976-77 was completed on November 29, 1976. A notice dated November 24, 1978, was served on the petitioner firm on November 25, 1978, fixing the case under Section 263 on November 28, 1978. From the said notice dated November 24, 1978, it appears that an earlier show-cause notice No. 1/WB-10/1978-79/ 1978, dated November 18, 1978, is alleged to have been issued to the petitioner. The case of the petitioner is that the said earlier notice dated November 18, 1978, was not served upon the petitioner. The only notice which the petitioner received was the notice dated November 24, 1978. The petitioner found it difficult to comply with the said notice within a short time and it asked for an adjournment for three days which was not allowed. On November 28, 1978, this application was moved and an interim order was obtained restraining the respondents from proceeding with the notice under Section 263 dated November 24, 1978.
(3.) The ground taken in the petition is that no reasonable opportunity was given to the petitioner as enjoined under Section 263 and the notice was not served in accordance with Section 282 of the Act, or under Order V, Rule s 12 and 13, of the Code of Civil Procedure, 1908.;