Judgment

KAILASAM, J. - This appeal is by the Income-tax Officer, Group Circel II (1), Ahmedabad, by certificate granted under Art. 133 (1)(c) by the High Court of Gujarat against its judgment June 23, 1970 allowing the application filed by the respondent assessee and issuing a writ of mandamus quashing and setting aside the notice dated September 12, 1969, issued by the Income-tax Officer under Section 148 of the Income-tax Act.

2. The respodent who is a Hindu undivided family is an assessee owning two house properties: one in Ahmedabad and the other in Bombay. During the relevant assessment year 1965 - 1966 both the p roperties were occupied by the respondent. The income-tax Officer treated the properties as self-occupied properties. The respondent claimed that a sum of Rs.4,052 being the municipal taxes be deducted in determining the annual valuation of the properties under S.23(2) if tge Income-tax act. The Income-taxOfficer allowed the claim. The order of assessment was made by the Income-tax Occicer on March 14, 1966. Subsequently after a lapse of over 3 years the Income-tax Officer by a letter dated July 15, 1969 called upon the respondent assessee to show cause why the amou