( 1 ) BY this writ petition, the petitioner, an assessee under the Indian Income Tax Act, 1961 has challenged four notices, two dated 11th February, 1983 and the other two dated 29th March 1983, all issued under section 148 of the said Act.

( 2 ) INITIALLY, the first two notices dated 11th February 1983 under section 148 of the Act were issued for the assessment year 1974-1975 and 1975-1976 respectively, on the ground that the Income Tax Officer concerned had reason to believe that the income of the petitioner for the aforesaid periods escaped assessment within the meaning of section 147 of the Act. In the last paragraph of those two notices, although it was written that those notices were being issued after obtaining necessary satisfaction of the Commissioner of Income Tax/central Board of Revenue but thereafter the said paragraph was deleted.

( 3 ) THERE is no dispute that pursuant to the aforesaid notice dated 11th February 1983, the petitioner had filed returns for those two years. Subsequently, the Income Tax Office concerned issued fresh notices dated 29th March 1983 for those two assessment years and in paragraph 2 of those notices, it was specifically