Judgment

Das J.- There is no serious dispute as to the facts leading up to this appeal. They are shortly as follows.:

2. In response to a notice issued under S.24(2), Bengal Agricultural Income-tax Act, 1944, the assessee, who is the respondent before us, submitted a return showing his total agricultural income for the assessment year 1944-45 to be Rs. 835. This return is dated 3rd April 1945 and just below the declaration appears the following writing in vernacular: "Sri Keshab Chandra Mandal." On 18th April 1945, the Agricultural Income-tax Officer noted on the order sheet that the case would be taken up at Bankura Dak Bungalow on 6th May 1945 and directed the office to inform the party to appear with all settlement records, vouchers etc. On 6th May 1945, the assessee filed a petition before the Agricultural Income-tax Officer who had gone to Bankura stating inter alia that he had been advised that the return which he had submitted before under the advice of a Headmaster of a school was not a proper return that there were many mistakes in the return and many things had been omitted and that, therefore, it was absolutely necessary for him to submit a fresh return and praying for 1