MANU/SC/0230/1968

IN THE SUPREME COURT OF INDIA

Decided On: 20.08.1968

Appellants: J.P. Jani, Income-tax Officer, Circle IV, Ward G, Ahmedabad and Anr.
Vs.
Respondent: Induprasad Devshanker Bhatt

JUDGMENT

Ramaswami, J.

1. This appeal is brought by certificate against the judgment of the Gujarat High Court dated 14/15th December, 1964, in Special Civil Application No. 54 of 1964 whereby a writ of mandamus was issued to quash the notices issued under Sections 147, 148 and 142(1) of the Income-tax Act, 1961, against the respondent.

2. The respondent was assessed by the Income-tax Officer, Ward E, Circle II, Ahmedabad, for the assessment year

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