9911796707
TMI Blog1969 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer who made the assessment. As, however, certain other deductions claimed by the petitioners were not allowed by the Income-tax Officer, the petitioners filed an appeal before the Appellate Assistant Commissioner, which, we are informed, is, still pending. We are not concerned in this case with the assessment year 1961-62. For the assessment year 1962-63 also the petitioners filed their return in which they claimed a deduction of Rs. 1,17,924 on account of advertisement expenses in the form of the printing and distribution of calendars for that year, and the deduction was also allowed by the Income-tax Officer who made the assessment. Certain other deductions claimed by the petitioners having, however, been disallowed, an appeal was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appear, but there is an additional statement to the effect that the assessee are also found to have inflated their purchases by overRs. 50,000, showing purchases from one Dullabhai Haribhai who was an intermediary and a man of ordinary means. The short question which arises for our consideration is whether the reasons so recorded by the respondent can sustain the validity of the notices dated 15th July, 1968, which are sought to be impugned in the present petition. At the very out set of the argument of this petition before us, a statement was made from the Bar by Mr. Natu on behalf of the respondent that both the said notices have been issued under clause (b) of section 147 of the Income-tax Act, 1961, and we are, therefore, only concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law relating to a matter bearing on the assessment. Mr. Bobde's contention that the information which is relied upon for issuing a notice under section 148 must be information obtained aliunde is, therefore, clearly correct, and, indeed, that is also the plain meaning of the word "information". The Supreme Court has then proceeded to lay down in the said case what is the ambit of the jurisdiction of the High Court in a petitioner under article 226 of the Constitution in a case in which the validity of a notice under section 147(b) of the Income-tax Act, 1961, is sought to be challenged. It has been stated in the judgment in that case that the court may, in the exercise of its powers, ascertain whether the Income-tax Officer had in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no such question arises in the present case, but what has been relied upon by Mr. Bobde is the observation which has been made in that case that this court has always been inclined to take the view that a mere change of the opinion on the part of the Income-tax Officer or his successor in office will not amount to information which entitled him to reopen the assessment under section 34(1)(b) of the Indian Income-tax Act, 1922. In our opinion, what the respondent has sought to do in the present case is not the result of a mere change of opinion, but he has professed to act on the footing of information which has come to his hands in the assessment for the year 1963-64. We must, therefore, proceed to consider the present case in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier years, in our opinion, he could not be said, even prima facie, to have had reason to believe that income chargeable to tax had escaped assessment in the years to which the impugned notices relate. In the result, this petition must succeed and we make the rule absolute in terms of prayer (i) of the petition. The respondent must pay the petitioner's costs of this petition. At this stage, Mr. Natu applies orally for a certificate under article 133(1)(b) and (c) of the Constitution for the purpose of filing an appeal to the Supreme Court from our decision. There is no material before us as far as clause (b) of article 133(1) is concerned and we cannot grant a certificate under that clause. We are prepared to give Mr. Natu an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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