RAM CHANDRA SARDA Vs. INCOME TAX OFFICER B WARD

JUDGEMENT

(1.) The assessment of the petitioner, Ram Charidra Sarda for the assessment year 1963-64 was completed by the Income-tax Officer, "B" Ward, District 1(1), Calcutta, on the 31st March, 1965.

(2.) On the same day, i.e., 31st March, 1965, the aforesaid Income-tax Officer issued a notice under Section 274 of the Income-tax Act, 1961, (hereinafter referred to as the Act), read with Section 271 thereof. This notice is material for our purpose and is set out hereinbelow:

(3.) On the 24th February, 1967, i.e., after nearly two years from the com pletion of the assessment proceedings, the Inspecting Assistant Commissioner addressed the following notice to the petitioner: