9911796707
TMI Blog1967 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... the questions involved in that case, the only additional point raised before us in this appeal is that no fair and reasonable opportunity was given to the appellant, Rampyari Devi Saraogi, hereinafter referred to as the assessee, by the Commissioner of Income-tax who passed the order dated March 15, 1963, under section 33B of the Indian Income-tax Act, 1922. Following our judgment in Kalawati Devi Harlalka v. Commissioner of Income-tax we hold that the Commissioner of Income-tax, West Bengal, Calcutta, had jurisdiction under section 33B of the Income-tax Act, 1922, to revise the assessment orders for the years 1952-53 to 1960-61. To appreciate the additional point raised before us it is necessary to give the relevant facts. On March 8, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be granted. " On March 13, 1963, Mr. D. K. Chaudhuri, tax consultant, on behalf of the assessee wrote a letter to the Commissioner stating that the show cause notice under section 33B was bad in law, illegal and void and without jurisdiction. He further stated that the notice was absolutely vague and did not contain any indications in what respect the assessment orders were erroneous or prejudicial to the revenue. He further pointed out that the assessee was not aware as to what enquiries had been made by the Commissioner and until the copies of such enquiries were made available, the assessee was not in a position to produce any evidence before the Commissioner. The assessee appeared before the Commissioner on March 15, 1963, and on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the assessee had had no opportunity of meeting. For instance, in paragraph 9 it is stated : " It has been ascertained that the Income-tax Officer, D Ward, Howrah, had no jurisdiction over the assessee and hence all the assessments made by him are ab initio null and void. It has also been learnt from local enquiries that the assessee never resided nor carried on any business from 7, Haragenj Road, Salkia, Howrah, and that the assessee's father-in-law, Shri Sangarmall Saraogi, and his sons have been doing business of foodgrains, besides owning a rice factory and flour grinding machine from 90, Fidder Road, Belgharia, 24-Parganas. " He further observed : " Moreover, the name of the assessee is Rampiyari Devi Saraogi, and as the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years 1952-53 and 1954-55 to 1957-58 are dated March 21, 1961, and those for the assessment years 1958-59 to 1960-61 are dated April 26, 1961. On March 21, 1961, the assessee made a declaration giving the facts regarding initial capital, the ornaments and presents received at the time of marriage, other gifts received from her father-in-law, etc., which should have put any Income-tax Officer on his guard. But the Income-tax Officer without making any enquiries to satisfy himself passed the assessment order on March 30, 1961, for the assessment years 1952-53 to 1957-58, and on April 26, 1961, for the assessment years 1958-59 to 1960-61. No bank account or any proper books of account were maintained by the assessee or produced befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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