P V GODBOLE Vs. JAGANNATH FAKIRCHAND

JUDGEMENT

(1.) The facts of this appeal have been stated by my learned brother Kapur, J. As I am in agreement with him, I need not re-state the facts.

(2.) The assessment years were 1944 45, 1945-46 and 1946-47. The notice was issued by the Income-tax Officer on February 18, 1957 pursuant to a direction given by the Appellate Assistant Commissioner in an appeal of another assessee. The only question is whether the second proviso to the sub-section (3) of S. 34, as amended in 1953 saves the proceedings impugned.

(3.) For the reasons given by me in S. C. Prashar v. Vasantsen Dwarkadas, CA No. 705 of 1957 D/- 12-12-1962: (AIR 1963 SC 1356) in which judgment has been delivered to day I would dismiss the appeal with costs.