NAIR A G Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner (Dr. A. G. Nair) filed a re-turn in resp'ect of the assessment year 1947-48 (accounting period: year ended 31-12-1946). THE respondent, the First Additional Income-tax Officer, Kozhikode, did not accept the correctness of the return and by his order dated 28-8-1947 the petitioner was assessed on a total income of Rs. 6,669/- and directed to pay a tax of Rs. 241-3-0. THEre was no appeal against the assessment.

(2.) ON 24-1-1957 the respondent issued a notice to the petitioner under Section 34 of the Indian Income-tax Act, 1922. According to the petitioner the notice was clearly out of time. His contention is stated as follows in paragraph 5 of his affidavit dated 12-3-1957:

(3.) THE second proviso to Sub-section (3) of Section 34 reads as follows: