JUDGMENT :

This appeal is preferred against the judgment of the Division Bench of the Calcutta High Court dismissing a Letters Patent Appeal preferred by the Revenue against the judgment of a learned Single Judge. The learned Single Judge had allowed the writ petition filed by the respondent-assessee challenging the validity of notices issued under Section 148 read with Section 147 (a) of the Income-tax Act. We are concerned herein with three Assessment Years, viz., 1961-62, 1963-64 and 1965-66. For the year 1961-62, the notice under Section 148 was issued on March 12, 1970, whereas in respect of the other two Assessment Years, they were issued on 6th November, 1990. The said notices were issued by the Income-tax Officer on the basis of the letter dated January 30,1969 addressed by the Chief Mining Officer to him. The letter reads as follows :

"Sub:Under reporting of coal raising and shortage of surface coal stock by selected Samla Colliery, Owner M/s. Selected Dalurband Coal Co.Pvt.Ltd., 137, Cotton Street, Calcutta.

A joint inspection was made in the Colliery mentioned above on 9-1-1967 by Sri K.S.Gupta, Assistant Coal Superintendent, Rangunje Division and Sri. Suniti Kumar Sarka, M