SABYASACHI MUKHARJI, J.

( 1 ) THE petitioner in this application challenges a notice under Section 148 of the Income-tax Act, 1961, for the assessment year 1969-70. The said notice is dated 27th February, 1971. Originally there was assessment for the said year. Thereafter, there was an appeal and certain allowances were allowed to the petitioner. The said assessment had been sought to be reopened in this case under Clause (b) of Section 147 of the Income-tax Act, 1961. The petitioner alleges that there were no grounds or materials for the reopening of the said assessment and the income of the petitioner had not escaped assessment. In answer to the rule nisi, affidavit-in-opposition has been filed by one Mandayam Nayaka Krishnaswamy, Income-tax Officer, "i" Ward, Companies District IV, Calcutta. In paragraph 12 of the said affidavit he has stated as follows : (a) At the time of original assessment of the petitioner for the assessment year 1969-70 along with various papers and documents produced by and/or on behalf of the petitioner before the assessing Income-tax Officer was a document described as 'depreciation schedule' and a document described as ' interest and discount account'

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