Judgement

RANGANATH MISRA, J.:- This is an appeal by the Revenue by special leave and is directed against the judgment of the Gujarat High Court dated 20th August 1973 in a writ petition. The High Court quashed the notice for reassessment issued under S. 147(b) of the Income-tax Act, 1961 (hereinafter referred to as the Act) for the assessment year 1965-66. In spite of service of notice, the assessee-respondent has not appeared.

2. The High Court has quashed the notice by accepting the assessees contention that the action of the Income-tax Officer was barred by limitation prescribed by the Act. There is no dispute that the notice in this case under S. 147(b) of the Act was issued by registered post on March 31, 1970, and was received by the assessee on April 3, 1970. To the facts of the case, S. 147(b) of the Act applies. The two relevant provisions are in Ss. 148 and 149 of the Act which provide:

"148(1) Before making the assessment, reassessment or recomputation under S. 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-sec. (2) of S. 139; and the provisions of this Act shall, so far