SABYASACHI MUKHARJI, J.

( 1 ) THE petitioner in this application under Article 226 of the Constitution challenges the impugned notice issued under Section 148 of the I. T. Act, 1961, for the assessment year 1956-57. The said notice was issued on the 26th of March, 1973, under Clause (a) of Section 147 of the I. T. Act, 1961. The reasons for reopening the assessment of the assessee have been annexed in the affidavit-in-opposition. The said reasons read as follows :" The assessee maintains a current account with the Bank of India in the name of M/s, Calcutta Plywood Mfg. Co. , a proprietary concern of the assessee, the details of which were not produced at the time of original assessment. From the details of transactions in the said current account obtained from the bank it appears that during the current year 1955 relevant to the assessment year 1956-57, the total deposits were Rs. 5,06,700 against total turnover of the business shown at Rs. 1,89,725. I have, therefore, reason to believe that by reason of the omission or failure on the part of the assessee to disclose fully and truly all material facts necessary for her assessment for the assessment year 1956-57, income amounting t

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