ORDER

1. The appellant impugns the order of a Division Bench of the High Court of Himachal Pradesh whereby his writ petition was dismissed.

2. The appellant, an assessee under the Income Tax Act, 1961 disclosed income from 14 trucks under a voluntary disclosure scheme. That scheme, it is submitted, made provisions prohibiting the use of disclosures thereunder in subsequent assessment proceedings. The disclosure made by the assessee was accepted on 31-3-1966. On 28-2-1973, the ITO issued a reassessment order under Section 148 of the Income Tax Act, pertaining to Assessment Years 1959-60 to 1962-63 and brought to tax additional amounts which, he held, were income from trucks. The assessee appealed and contended that the ITO had no power to invoke the relevant provisions of the Income Tax Act relating to the said assessment years because his disclosures under the voluntary disclosure scheme were protected. Not only did the Appellate Assistant Commissioner reject the appeal but, after notice, enhanced the amount found by the ITO to have been income which had escaped assessment.

3. The assessee thereupon appealed to the Income Tax Appellate Tribunal. On 22-5-1975, the assessee wrote to