In these four matters the department seeks to reopen assessment of the petitioner for four assessment years, i.e., the years 1975-76 to 1978-79.

2. The assessments in respect of these years are complete. For the year 1978-79, it might be pertinent to mention, that the assessment was made on the 17th October, 1979.

3. By a common set of reasons the department sought to justify the reopening of assessment of these assessment years. These reasons have been set out in the Affidavit-in-Opposition of Asok Kumar Golda as well as have been separately forwarded to the assessee and have been annexed by the assessee in the writ application.

4. Due sanction is also said to have been taken under s. 151 of the Income Tax Act, 1961 from the Commissioner. The original sanction in this regard was produced in Court and the department also produced the relevant authorisation of the Inspecting Assistant Commissioner of Income Tax to issue the notice of reopening in place and stead of the Income Tax Officer. No bearing was given prior to the sanction for issue of notice under s. 151 but about this I shall make my comments only at the end of this judgment.

5. The reasons for reopening are basically th