( 1 ) THE subject-matter of challenge in this application under Article 226 of the Constitution is a notice dated 4th January, 1974, issued under Section 148 of the I. T. Act, 1961, for the assessment year 1969-70. It appears that the original assessment was completed some time in February, 1972. Prior to the completion of the original assessment, the assessee had written on 15th November, 1971, a letter in which the assessee had stated that in respect of premises at Sarat Bose Road, a suit against the tenant for vacating the premises in question had been filed and, as such, no rent had been accepted by the assessee since November, 1967. The assessee wrote this letter for the reason that no income was shown under the head " Income from property " in the return of the income for the assessment year 1969-70, though for the assessment year 1968-69 a part of it had been shown. According to the assessee, in the particulars of income with the statement annexed for the relevant year, the assessee had indicated the premises in question and along with that letter it stated the assessee had informed the ITO that there was a dispute with the tenant in respect of the p