SUSANTA CHATTERJI, J.

( 1 ) THE present rule was issued on February 9, 1982, t. the instance of the writ petitioner praying, inter alia, for issuance of a writ of certiorari to quash three notices all dated January 21, 1982, under Section 154/155 of the Income-tax Act, 1961 ("the Act"), one each in respect of the assessment years 1975-76 to 1977-78 issued by the Income-tax Officer, "a" Ward, Nadia, arid for other consequential reliefs. It is stated that at all material times the petitioner owned two tea estates, one known as "radharani Tea and Estate in Dooars" and the other known as "krishna Kali Tea Estate in Assam". The assessment years concerned in the writ application are 1975-76 to 1977-78. It is alleged that on November 17, 1981, the petitioner received three notices under Section 154/155 whereby respondent No. 1 proposed to rectify certain alleged mistakes in the assessment order for the said assessment years and was requested by respondent No. 1 to show cause by November 23, 1981. The nature of the mistakes proposed to be rectified will appear from the notices. Thereafter, by a letter dated December 7, 1981, the petitioner is alleged to have pointed out to respondent No.

Click Here to Read the rest of this document