TMI Blog1973 (4) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by section 142(1)(b) - - - - - Dated:- 9-4-1973 - Judge(s) : SANKAR PRASAD MITRA., SABYASACHI MUKHERJEE. JUDGMENT SANKAR PRASAD MITRA C.J.-This is an appeal from a judgment of Mr. Justice K. L. Roy delivered on 11 th March 1970. In an application under article 226 of the Constitution, the petitioner, which is the appellant before us, had challenged a notice dated 17th February, 1966, under section 131 issued to the principal officer of the appellant by the Income-tax Officer, Central Circle XV, Calcutta. There was a covering letter to this notice which was as follows: "Sir, Sub. Your assessment for 1961-62 assessment year. In connection with the above assessment you are hereby required under section 131 of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years prior to the previous year........." " 143. Assessment.-(1) Where a return has been made under section 139 and the Income-tax Officer is satisfied without requiring the presence of the assessee or the production by him of any evidence that the return is correct and complete, he shall assess the total income or loss of the assessee, and shall determine the sum payable by him or refundable to him on the basis of such return. (2) Where a return has been made under section 139 but the Income-tax Officer is not satisfied without requiring the presence of the assessee or the production of evidence that the return is correct and complete, he shall serve on the assessee a notice requiring him, on a date to be therein specified, either to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e his powers under section 131 and call upon the assessee to produce books of accounts for periods beyond three years prior to the previous year. In our opinion, these contentions cannot be upheld. Clause (b) of the proviso to section 142 relates to a stage in the proceeding before the actual assessment is made. The heading of the section is "Enquiry before assessment". The assessment is made under the various provisions of section 143 quoted above. Sub-sections (2) and (3) of section 143 make it quite clear as to what kind of evidence the Income-tax Officer will call upon the assessee to produce. Sub-section (2) of section 143 deals with or relates to that kind of evidence which the assessee may choose to rely upon in support of the retu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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