ALOKE CHAKRABARTI, J.

( 1 ) THIS writ petition was filed challenging the notices dated July 18, 1994, under Section 148 of the Income-tax Act, 1961, for the assessment years 1984-85, 1987-88 and 1989-90 and the proceedings relating thereto.

( 2 ) MR. J. P. Khaitan, learned counsel for the petitioner, challenges the said notices on the ground that the requirements under Section 147 have not been satisfied and therefore, such notices issued after the expiry of four years from the end of the relevant assessment year in each case, are time barred as in the present case for each of the years there was assessment under Sub-section (3) of Section 143 of the Income-tax Act.

( 3 ) IT is contended that the impugned notices were issued for reopening the assessment in view of the explanation of the law in the case of CIT v. N. C. Budharaja and Co. , holding that the civil contractor engaged in various activities such as construction of dams, canals, bridges, buildings, roads and other similar constructions and also laying of pressure piling, digging of borewells, etc. , does not manufacture or produce an article or thing and, therefore, no investment allowance is allowable in such cases. Le

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