1983 (12) TMI 34

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....equest was made for according approval to the appointment of petitioner No.1 in the employment of petitioner No, 2 in a capacity which would render him a " technician " within the meaning of s. 10(6)(vii) of the I.T. Act, 1961 (hereinafter referred to as " the Act The Central Government accorded approval to the appointment of petitioner No. 1 from December 23, 1970 onwards from time to time. Petitioner No. 1, accordingly, came to India on February 6, 1971, and took up the employment with petitioner No. 2. By reason of the approval, petitioner No. 1 was entitled to exemption under s. 10(6)(vii)(a)(ii) for a period of one year in respect of entire remuneration received by him for one year commencing from February 6, 1971. The Government grant....

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....to reassess the income for the assessment years 1975-76 and 1976-77, as he had reason to believe that income chargeable to tax for the relevant assessment years had escaped assessment within the meaning of s. 147 of the Act. The notice does not recite the grounds or reasons which prompted the ITO to initiate the action. The petitioners have filed the present petition in this court under article 226 of the Constitution of India on April 25, 1980, to challenge the legality of the action of respondent No. 1. Shri Dastur, learned counsel appearing on behalf of the petitioners' submitted that initiation of proceedings under s. 148 of the Act by respondent No.1 was wholly without jurisdiction. The learned counsel urged that the condition precede....