JUDGMENT

KHANNA. J.:— This appeal on certificate is against the Full Bench judgment of the Calcutta High Court whereby on petition under Article 226 of the Constitution of India filed by the respondent that court by majority quashed notice under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as the Act) issued by appellant No. 2 (Incometax Officer E Ward, Hundi Circle, Calcutta) (hereinafter referred to as the appellant) for the purpose of reopening assessment of the income of the respondent for the assessment year 1958-59.

2. The respondent was assessed for the assessment year 1958-59 under Section 23 (3) of the Indian Income-tax Act, 1922 on June 14, 1960. His total income was assessed to be Rs. 37.872. While making the assessment the Income-tax Officer allowed deduction of a sum of Rs. 15,991 by way of expenses claimed by the respondent. The expenses included Rs. 10,494/4 As/3 pies by way of interest. According to the respondent, he produced through his authorised representative all books of accounts, bank statements and other necessary documents in connection with the return. On March 14, 1967 the respondent received notice dated 8-3-1967 issued by the appellan