718/CBDT.

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....his return of income on 6.1.1949, 28.12.1949 and 22.2.1951 respectively. By an order of the Central Board of Revenue (Notification dated 18.8.1952) the Income-tax files of the assessee for these three years were transferred to a different charge. The Income-tax Officer to whom the files were transferred made ex-parte assessments on 16.3.1953, 17.12.1953 and 24.3.1955 respectively in respect of the....

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....rt further directed as follows:- "And this court doth further order that this order be punctually observed and carried into execution by all concerned." In spite of the orders of the Supreme Court, notice for taking up fresh assessments was however, issued on 1.5.1968 i.e. after about 41/2 years from the date of the above orders of the Supreme Court. The assessee on receipt of the notice challen....