9911796707
TMI Blog1995 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... the Calcutta High Court (see [1978] 113 ITR 489) dismissing a letters patent appeal preferred by the Revenue against the judgment of a learned single judge. The learned single judge (see [1978] 113 ITR 510) had allowed the writ petition filed by the respondent-assessee challenging the validity of notices issued under section 148 read with section 147(a) of the Income-tax Act, 1961. We are concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Suniti Kumar Sarkar, Mining Officer of this Mining Estate Branch, Directorate of Mines and Minerals. As a result of underground measurement it was revealed that the colliery company under-reported the raising figure to the following extent during the period from 1956 to 9th January, 1967. Gr. I : 1,36,390 m.t. : Shortage of surface coal stock was also detected to the extent of 387 m.t. of Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such escapement or underassessment was occasioned by reason of the failure of the assessee to disclose fully and truly all material facts necessary for the assessment of that year. [We are not concerned with clause (b) of section 147 here but only with clause (a)]. In other words, there must be relevant material before the Assessing Officer upon which he must reasonably and rationally form the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the assessee and according to the opinion of the officers of the Mining Department, there was under-reporting of the raising figure to the extent indicated in the said letter. The report is made by a Government Department and that too after conducting a joint inspection. It gives a reasonably specific estimate of the excessive coal-mining said to have been done by the respondent over and abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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