INCOME TAX OFFICER G WARD Vs. SELECTED DALURBAND COAL CO P LTD
LAWS(CAL)-1976-12-15
HIGH COURT OF CALCUTTA
Decided on December 24,1976

INCOME-TAX OFFICER, 'G' WARD Appellant
VERSUS
SELECTED DALURBAND COAL CO.P.LTD. Respondents


Referred Judgements :-

BENMAX V. AUSTIN MOTOR CO. LTD. [REFERRED TO]
GEMINI LEATHER STORES V. INCOME-TAX OFFICER [REFERRED TO]
CALCUTTA DISCOUNT COMPANY LIMITED VS. INCOME TAX OFFICER COMPANIES DISTRICT I CALCUTTA [REFERRED TO]
S NARAYANAPPA VS. COMMISSIONER OF INCOME TAX BANGALORE [REFERRED TO]
KANTAMANI VENKATA NARAYANA AND SONS VS. FIRST ADDITIONAL INCOME TAX OFFICER RAJAHMUNDRY [REFERRED TO]
ASSISTANT CONTROLLER OF ESTATE DUTY HYDERABAD VS. NAWAB SIR MIR OSMAN ALI KHAN BAHADUR H E H THE NIZAM OF HYDERABAD [REFERRED TO]
MODI SPINNING AND WEAVING MILLS COMPANY LIMITED VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE B MEERUT [REFERRED TO]
COMMISSIONER OF INCOME TAX CALCUTTA VS. BURLOP DEALERS LIMITED [REFERRED TO]
CHHUGAMAL RAJPAL VS. S P CHALIHA [REFERRED TO]
COMMISSIONER OF INCOME TAX GUJARAT VS. BHANJI LAVJI PORBANDAR [REFERRED TO]
SHEONATHSINGH VS. COMMISSIONER OF INCOME TAX CALCUTTA [REFERRED TO]
INCOME TAX OFFICER INCOME TAX CUM WEALTH TAX CIRCLE II HYDERABAD VS. NAWAB MIR BARKAT ALI KHAN BAHADUR HYDERABAD [REFERRED TO]
BAJRANGLAL BERIA VS. INCOME TAX OFFICER [REFERRED TO]
ASSAM CANE SUPPLIERS VS. INCOME TAX OFFICER [REFERRED TO]
P R MUKHERJEE VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]
NAND KISHORE JHAJHARIA VS. INCOME TAX OFFICER [REFERRED TO]
SELECTED DALURBAND COAL CO P LTD VS. INCOME TAX OFFICER G WARD [REFERRED TO]
BIJU PATNAIK VS. INCOME TAX OFFICER [REFERRED TO]
NIRMALA BIRLA VS. WEALTH TAX OFFICER M WARD DIST V I CALCUTTA [REFERRED TO]
GRAHAMS TRADING CO INDIA LTD VS. INCOME TAX OFFICER CENTRAL [REFERRED TO]
SHRIYANS PRASAD JAIN VS. BHALLA R K ITO [REFERRED TO]



Cited Judgements :-

DILIP KUMAR CHANDRA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1980-4-43] [REFERRED TO]
RATANLAL MOHTA AND SONS VS. INCOME TAX OFFICER C WARD [LAWS(CAL)-1982-6-10] [REFERRED TO]
SAMPAT RAM BUDHMAL DUGAR VS. COMMISSIONER OF WEALTH TAX [LAWS(RAJ)-1986-4-6] [REFERRED TO]


JUDGEMENT

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.
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