1995 (3) TMI 5

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....the judgment of the Division Bench of the Calcutta High Court (see [1978] 113 ITR 489) dismissing a letters patent appeal preferred by the Revenue against the judgment of a learned single judge. The learned single judge (see [1978] 113 ITR 510) had allowed the writ petition filed by the respondent-assessee challenging the validity of notices issued under section 148 read with section 147(a) of the....

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.... Superintendent, Ranigunj Division, and Sri Suniti Kumar Sarkar, Mining Officer of this Mining Estate Branch, Directorate of Mines and Minerals. As a result of underground measurement it was revealed that the colliery company under-reported the raising figure to the following extent during the period from 1956 to 9th January, 1967. Gr. I : 1,36,390 m.t. : Shortage of surface coal stock wa....

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.... under-assessed or escaped assessment and further that such escapement or underassessment was occasioned by reason of the failure of the assessee to disclose fully and truly all material facts necessary for the assessment of that year. [We are not concerned with clause (b) of section 147 here but only with clause (a)]. In other words, there must be relevant material before the Assessing Officer up....

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....he Mining Department in the presence of the representatives of the assessee and according to the opinion of the officers of the Mining Department, there was under-reporting of the raising figure to the extent indicated in the said letter. The report is made by a Government Department and that too after conducting a joint inspection. It gives a reasonably specific estimate of the excessive coal-min....