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JUDGMENT Deepak Gupta, CJ. - By means of this writ petition the petitioner has laid challenge to the revisional order dated May 12, 2010, passed by the Commissioner of Income-tax, Shillong, under section 263 of the Income-tax Act, 1961. 2. Briefly stated, the facts of the case are that the assessee is a contractor by profession. He had undertaken various contracts during the financial year 2006-07 corresponding to the assessment year 2007-08. He filed his returns and the Assessing Officer scrutinized the returns in terms of section 143(3) of the Income-tax Act. During the scrutiny of the returns, the Assessing Officer found that the petitioner had, in his initial return, not disclosed the existence of a Bank Account No. 30044789261 maintained with the State Bank of India, Bazar Branch, Agartala. At the end of the financial year, a sum of Rs. 15,365 stood in the credit of the assessee in the said bank account and this amount was added to the income of the assessee as undisclosed income. Penalty proceeding was initiated separately. 3. According to the assessee, he did not want to contest this matter and, therefore, deposited the amount assessed by the Assessing Officer. 4. The Commissioner sent a communication dated November 16/18, 2009, under section 263 of the Income-tax Act to the petitioner for the assessment year 2007-08. The heading of the said communication reads as follows : "Sub : Proposal for revision under section 263 of the Income-tax Act, 1961, for the assessment year 2007-08-reg." Though the heading stated that it is a proposal for revision under section 263 of the Income-tax Act, 1961, but in the communication the following line was mentioned. "In view of the above facts, the Assessing Officer's order is erroneous and prejudicial to the interests of the Revenue and is, accordingly, set aside under section 263 of the Income-tax Act, 1961." 5. Mr. Saha, learned counsel for the assessee, contends, and rightly so, that this notice was totally illegal since the Commissioner of Income-tax had actually set aside the order of the Assessing Officer even before giving notice to the assessee. 6. There is no manner of doubt that this communication is not at…

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