1975 (9) TMI 9

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....f the Constitution challenges the impugned notice issued under s. 148 of the I.T. Act, 1961, for the assessment year 1956-57. The said notice was issued on the 26th of March, 1973, under cl. (a) of s. 147 of the I.T. Act, 1961. The reasons for reopening the assessment of the assessee have been annexed in the affidiavit-in-opposition. The said reasons read as follows : " The assessee maintains a....

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....ether there was any omission or failure on the part of the assessee to disclose fully and truly all material and relevant facts necessary for the assessment. In para. 5 of the petition, it is stated that during the assessment proceedings, the husband of the petitioner, Dr. B. Halder appeared before the ITO and produced the books of account and other relevant materials. It is further stated in the ....

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....r to the reopening of the proceeding in question corroborate the statement that the bank pass books which were called for were, in fact, produced by the assessee. Furthermore, there is no affidavit controverting the statement made on behalf of the assessee by the assessee's husband. In that view of the matter, it must be accepted that the bank pass books were in fact produced. The question, theref....