( 1 ) ON the 22nd of February, 1973, the ITO, 'e' Ward, Dist. 1 (2), Calcutta, issued the following notice u/s. 148 of the IT. Act, 1961. "notice under Section 148 of the Income-tax Act, 1961. Income-tax Officer, Dist, 1 (2)/k-Ward, 18, Rabindra Sarani, Calcutta-1. Dated the 22-2-1973. To, Smt. B. D. Saraogi and others, 2a, Girish Avenue, Calcutta. Whereas I have. reason to believe that your income chargeable to tax for the assessment year 1965-66 has escaped assessment within the meaning of Section 147 of the Income-tax Act, 1961. I therefore propose to assess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the date of service of this notice, a return in the prescribed form of your income in respect of which you are assessable for the said assessment year. This notice is being issued after obtaining the necessary satisfaction of the Commissioner of Income-tax, West Bengal IV. (Sd/ ). Income-tax Officer, 'e' Ward, Dist. 1 (2), Cal. "

( 2 ) THE validity of the said notice has been questioned in this writ proceeding.

( 3 ) VARIOUS grounds have been taken in para. 10 of the petition.

( 4 ) LEARNED Advocate-General