Law:

Section:

JUDGMENT Obul Reddi, J.-These three appeals (W. As. Nos. 67, 68 and 69 of 1964) have been referred to the Full Bench by a Division Bench of this court, consisting of Manohar Pershad C. J. and Mohd. Mirza J., as they were of the opinion that an important question relating to " interpretation of section 2(g) and section 4(ii) of the Expenditure-tax Act (XXIX of 1957) is involved. " The appeals arise from the judgment of Jaganmohan Reddy J. (as he then was) dismissing Writ Petitions Nos. 712 to 714 of 1962 his Highness Prince Azam Jah v.ETO [1965] 55 ITR 230 (AP) filed under article 226 of the Constitution by Prince Azam Jah Bahadur, hereinafter referred to as the assessee, for the issue of a writ of prohibition or other appropriate writ or order directing the Expenditure-tax Officer (respondent) to forbear from taking or continuing any action in pursuance of the notice dated May 5, 1962, issued under section 16(a) of the Expenditure-tax Act, 1957, hereinafter referred to as the Act, for the expenditure assessment year 1959-60. The relevant facts necessary for appreciating the question referred to the Full Bench are the following : The assessee, the eldest son of Nizam VII, filed expenditure-tax returns under the Act for the assessment years 1959-60, 1960-61 and 1961-62 and the respondent completed the expenditure-tax assessments on March 27, 1961, December 22, 1961, and January 25, 1962, respectively, determining the assessee's taxable expenditure for the three years at Rs. 2,34,864, Rs. 1,66,687 and Rs. 2,30,384, and the assessee also paid the tax demands in full. Subsequently, the respondent issued a notice dated May 5, 1962, under section 16 of the Act calling upon the assessee to file supplemental returns of expenditure for the three years in question on the ground that the respondent had reason to believe that the assessee's expenditure had escaped assessment or that he has been under-assessed. As the assessee was not aware of the reasons which prompted the respondent to reopen the assessment, he filed supplemental returns of expenditure on July 16, 1962, declaring the same figures as shown earlier in the original returns. A date was fixed by the respondent…

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