P.K.Mukherjee, J. - (1.) The notice dated March 19, 1981, under Section 274 read with Section 271 of the Income-tax Act, addressed to the writ petitioner has been challenged in the instant writ petition. By the said notice, the Income-tax Officer, District-VIII, Calcutta, directed Dr. Murari Mohan Mukherji of 12/1/8, Manohar Pukur Road, Calcutta-26, to show cause by April 30, 1981, why an order imposing "penalty" on him under Section 271 of the Income-tax Act shall not be imposed on him for "concealing particulars of income" or "furnishing inaccurate particulars of such income " to the income-tax authorities.
(2.) After placing the aforesaid notice, which is annexure "M" to the present writ petition, Mr. Sanjoy Bhattacharya, learned advocate appearing for the writ petitioner, submitted that the aforesaid notice suffers from an inherent infirmity, as Section 271(1)(c)(iii) provides for actual quantification of income.
(3.) In order to understand the argument of Mr. Bhattacharya, it will be convenient for me to set out the said provision hereinbelow : "271. (1) If the Income-tax Officer or the Appellate Assistant Commissioner or the Commissioner (Appeals) in the course of any proceedings under this Act, is satisfied that any person --...... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,--... (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income.";