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1971 (8) TMI 89 - SC - Income TaxWhether the notices issued by the Expenditure-tax Officer under section 16(a) of the Act illelegal? Held that:- It is no doubt true that the impression created by the notices which were issued and the correspondence which followed between the assessee and the Expenditure-tax Officer was that the notices had been issued under section 16(a) of the Act, but, in the writ petitions and the returns which were filed, both sides were quite clear that the matter was not confined only to clause (a) of section 16(1) and clause (b) figured prominently. We are unable to see that the notices which had been issued were confined only to the terms of section 16(a). It is not disputed on behalf of the assessee that if the matter was covered by section 16(b), they would be perfectly valid. The pleadings in the writ petitions covered both clauses of section 16 and, in any case, the Expenditure-tax Officer had made a positive averment that the information with regard to the expenditure incurred by the assessee's wife became available to him only on 5th May, 1962. Thus, the notices which were issued on that date relating to the assessment years 1959-60, 1960-61 and 1961-62 were within the period of four years which was the limit prescribed with regard to action under clause (b), the limit being more in respect of clause (a). In our judgment, this concludes the matter because it was nowhere controverted in the High Court that the requisite information came into the possession of the Expenditure-tax Officer only on 5th May, 1962. Appeal dismissed.
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