T.K.Basu, J. - (1.) For the assessment years 1956-57, 1957-58, 1958-59, 1959-60 and 1960-61, the petitioner, Santosh Debi Baid, furnished voluntary returns of her income before the Income-tax Officer, E-Ward, District 11(1), Calcutta. The assessment for the aforesaid assessment years was completed by the Income-tax Officer in the usual course. It is the case of the petitioner that she had submitted all the relevant accounts and statements of material facts necessary for her assessment for the aforesaid years.
(2.) By an order dated the 22nd December, 1962, the Commissioner of Income-tax, Calcutta, cancelled the assessment orders for the aforesaid assessment years under Section 33B of the Indian Income-tax Act, 1922 (now repealed). The material portion of the order under Section 33B is in the following terms: "Taking the facts and circumstances into consideration I cancel the assessments made by the Income-tax Officer, E-Ward, Dist. 11(1), Calcutta, on 28th December, 1960, for the assessment years 1956-57 to 1960-61 and direct that fresh assessments in accordance with law be made by the Income-tax Officer having proper jurisdiction over the case after due enquiry."
(3.) On the 27th October, 1964, the Income-tax Officer, Central Circle XIII, Calcutta, issued a notice under Section 148 of the Income-tax Act, 1961, (hereinafter referred to as "the Act"), proposing to reopen the assessment for the assessment year 1960-61 on the ground that the Income-tax Officer has reason to believe that the petitioner's income chargeable to tax for that assessment year had escaped assessment within the meaning of Section 147 of the Act. Similar notices were issued on the 20th November, 1964, under Section 148 of the Act in respect of the assessment years 1956-57, 1957-58, 1958-59 and 1959-60.;