TaxTMI 
TaxTMI 
1972 (5) TMI 15
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.... the Income-tax Act, 1961. The petitioner challenged the said reopening on the ground that the Income-tax Officer had no materials to reopen the said assessment and that at the time of the original assessment the petitioner had truly and fully disclosed all facts material for the assessment. It appears that there were several ladies who were partners in this firm, Messrs. Omprakash & Co., and the Income-tax Officer, " J " Ward, Dist. III(2), Calcutta, had held that the ladies were benamidars of their respective husbands. Accordingly, the Income-tax Officer, "J" Ward, wrote a letter to the Income-tax Officers concerned assessing the husbands of these ladies. It was stated in the instant case that by a letter dated 10th March, 1970, the Incom....
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....also similarly assessed. Since on that notice of reopening the petitioner moved this court under article 226 of the Constitution. The said matter came up for hearing before Ghose J. and in the judgment in the case of Sitaram Jindal v. Income-tax Officer , Ghose J. held that the reopening was bad. There, of course, the Income-tax Officer concerned had written a letter wherein he had referred to the letter of the Income- tax Officer, " J " Ward, Dist. III(2), which is an identical letter in the instant case and thereafter had stated : " Hence, I am submitting the proposal for your final approval. " In the instant case, there is no such letter from the Income-tax Officer. But from the facts it is apparent that what was explicit in the aforesai....