( 1 ) THIS is an appeal against the judgment of A. N. Sen J. dated September 2, 1966, in Matter No. 185 of 1966 Sudhir Kumar Bhose v. Income-tax Officer, H-Ward, Dist. III (I), [1968] 69 I. T. R. 446 (Cal.), by which he made the petitioner's rule absolute, quashing the notice issued by the respondent, Income-tax, Officer, under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), dated February 22, 1966, which is set out in the judgment.

( 2 ) THE notice is to the effect that the Income-tax Officer has reason to believe that the income of the petitioner chargeable for the assessment year has "escaped assessment", that the assessment was accordingly proposed to be reopened and that the petitioner was therefore called upon to submit a fresh return of his assessable income for that year within a given time. The petitioner, in reply, wrote the letter at page 16 of the paper book, dated March 21, 1966, challenging the jurisdiction of the respondent to issue the notice and asked him to furnish the materials upon which his belief that the petitioner's income had escaped assessment was based. Not receiving any reply to that letter, the petitioner mo