Umesh Chandra Banerjee, J. - (1.) The writ Petition is directed against an order dated Octobers, 1976, issued by the Income-tax Officer, 'A' Ward, Companies District III, Calcutta, under Section 35 of the Indian Income-tax Act, 1922.
(2.) The principal contention raised in this application is that the Income-tax Officer had no jurisdiction to invoke Section 35 of the Indian Income-tax Act, 1922, in the facts and circumstances of the matter under consideration and, as such, the order of the Income-tax Officer is wholly without jurisdiction.
(3.) In order to appreciate the contentions raised in this writ petition, I may briefly refer to the facts.;