Hazra, J. - (1.) This appeal is directed against the judgment and order dated January 10, 1974, Selected Dalurband Coal Co. P. Ltd. v. I.T.O. , of this court in an application under article 226 of the Constitution. The appellants are Income-tax Officer, "G" Ward, Comp. Dist. II, and the Commissioner of Income-tax, West Bengal II. The respondent is M/s. Selected Dalurband Coal Co. Private Ltd. (hereinafter referred to as the "assessee-company"). The assessee-company is the owner of a colliery known as Selected Sample Colliery in Raniganj, District Burdwan.
(2.) The Income-tax Officer issued a notice dated March 12, 1970, to the assessee-company for the assessment year 1961-62 and also issued two notices both dated November 6, 1970, for the assessment years 1963-64 and 1965-66 under Section 147 of the Income-tax Act, 1961 (hereinafter referred to as "the Act."). The relevant accounting years of the assessee-company were years ending December 31,1960, December 31, 1962, and December 31, 1964, respectively. On February 11, 1971, the assessee-company filed a petition in the constitution writ jurisdiction, original side of this court, for a writ in the nature of mandamus commanding the Income-tax Officer, "G" Ward, and the Commissioner of Income-tax, West Bengal II, Calcutta, the respondents in the petition, to act according to law and to cancel and/ or withdraw and/or rescind the notices dated March 12, 1970, and November 6, 1970. The assessee-company has also prayed for a writ in the nature of certiorari calling upon the respondents to send the records of the case to this court in order that the said notices may be quashed or set aside and conscionable justice may be rendered. The assessee-company has further prayed for a writ in the nature of prohibition commanding the respondents to forbear from giving effect to and/or taking any steps whatsoever in pursuance of the said notices dated March 12, 1970, and November 6, 1970. In the petition the assessee-company has challenged the said notices on the ground that the notices are illegal, invalid and inoperative because the condition precedent for assumption of jurisdiction under Section 147(a) of the Act did not exist as the Income-tax Officer was purporting to reopen the assessment 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. Rule nisi was issued by this court on February 11, 1971.
(3.) Shri Jyotirmoy Chakraborty, Income-tax Officer, "G" Ward, Comp. Dist, II, Calcutta, affirmed on affidavit on July 2, 1971, on his own behalf as well as on behalf of the Commissioner of Income-tax, West Bengal-II, which was filed in this court on July 30, 1971.;