Law: Income Tax Act, 1961

Section: 147(a),148

Law: Income Tax Act, 1922

Section: 16(3),22,34,34(1)(a),59,22(5),23(2),23(3 )

JUDGMENT Sambasiva Rao, J.- Nawab Sir Mir Osman Ali Khan Bahadur, H.E.H. the Seventh Nizam of Hyderabad (hereinafter called the petitioner), was assessed to income-tax for the four assessment years 1955-56, 1956-57, 1957-58 and 1958-59. All the four assessments were completed by March 28, 1961. The Income-tax Officer, Circle No. 3, Hyderabad, who is the respondent, however, issued notices dated March 13, 1964 (received by the petitioner on February 16, 1964 (sic)) to the petitioner under section 148 of the Income-tax Act, 1961, calling upon him to file supplemental returns of income, on the alleged ground that some income chargeable to tax in the four above-mentioned assessment years had escaped assessment. These proceedings are said to have been instituted by him under section 147(a) of the Income-tax Act, 1961. These writ petitions were thereupon filed for the issue of writs of prohibition, prohibiting the respondent from taking any proceedings instituted by him under section 147(a) of the Income-tax Act, 1961', by the issue of notice under section 148 dated March 13, 1964. The assessments for the assessment years 1955-56, 1956-57, 1957-58, and 1958-59 were completed on March 18, 1958, March 19, 1958, July 26, 1958, and March 28, 1961, respectively. The Income-tax Act, 1961, came into force on April 1, 1962. The four assessments thus came to be made under the earlier Income-tax Act, 1922. When the respondent issued notices to the petitioner under section 148 of the 1961 Act, the petitioner's authorised representatives, M/s. S.G. Dastagir & Co., Chartered Accountants, wrote to the respondent, by their letter dated March 17, 1964, requesting him to state the reasons for re-opening the assessments already completed. By his reply dated April 1, 1964, the respondent informed the chartered accountants that action was taken under section 147(a) of the 1961 Act for the said four assessment years, and that reasons for re-opening the assessments would be intimated after the filing of the returns in response to the notices issued. Thereupon, the petitioner filed supplemental returns for the aforesaid assessment years under protest and by another letter dated April…

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