1954 (1) TMI 30

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..... S. Rama Rao Sahib, for the respondent. ORDER SATYANARAYANA RAO, J.--These petitions are directed against the Income-tax Officer for a writ of prohibition preventing him from proceeding further with the proceedings initiated by him under Section 34 of the Income-tax Act. The first complaint of the petitioner is that the reasons which satisfied the Commissioner for sanctioning the proceedings u .....

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..... ction to proceed under Section 34 must also be communicated to the assessee. The requirement regarding the communication of the reasons to the Commissioner is, in our opinion, intended to safeguard the interests of the assessee against any hasty action on the part of the Income-tax Officer under Section 34 or an action without any justification. It is not intended by the proviso that the reasons s .....

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..... ment under sub-section (3) of Section 34 is restricted to a period of four years in cases falling under clause (b) of Section 34 and to eight years in cases falling under clause (a) of sub- section (1) of Section 34. It is, therefore, in our opinion, not necessary in the notice itself at the initial stage to indicate whether the action is to be confined to a period of eight years or four years. Af .....

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