(1.) IN this reference under the INdian INcome-tax Act the validity of the assessments on the assessee in respect of the two assessment years 1954-55 and 1955-56 is called in question The assessee is an association of persons conducting an educational institution at Rishivandayam in South Arcot Dt. For the two assessment years 1954-55 and 1955-56, the INcome-tax Officer did not issue notice under section 22(2) of the Act. The assessee however submitted voluntary returns of income from the institution, which is said to be a tutorial institute, presumably in response to the general notice under section 22(1) of the Act.
(2.) THE income returned for these two years was Rs. 6, 000 and Rs. 7, 481 respectively. On 6th February, 1958, the Income-tax Officer served notice under section 22(2) read with section 34 and required the assessee to submit returns of income for the said two years. THE assessee wrote to the officer on 14th February, 1958, submitting that the voluntary returns already submitted on 30th March, 1957, should be treated as the return of the assessee in response to the notice under section 34. THE officer issued notice under section 23(2) on 18th February, 1958, and called for evidence in support of the return. As a result of the enquiry the officer estimated the income of the assessee as Rs. 11, 000 and Rs. 10, 150 for the two years respectively and completed the assessment on 29th February, 1958.
(3.) AT the instance of the assessee the following question has been referred to us by the Tribunal under section 66(1) of the Act