Judgment

HIDAYATULLAH, J. : This is an appeal by the Commissioner of Income-tax with a certificate against the judgment and order of the High Court at Patana answering two questions of law referred to it under S. 66(1) of the Income-tax Act by the Tribunal, in the negative. Those questions were :

"1. Whether in the circumstances of the case assessment proceedings were validly initiated under S. 34 of the Indian Income-tax Act?

2. If so, whether in the circumstances of the case the amount received from interest on arrears of agricultural rent was rightly included in the income of the assessee?"

2. The assessee, the Maharaja Pratapsingh Bahadur of Gidhaur had agricultural income from his zamindari for the four assessment years, 1944-45 to 1947-48. In assessing his income to income-tax, the authorities did not include in his assessable income interest received by him on arrears of rent. This was presumably so in view of the decision of the Patna High Court. When the Privy Council reversed the view of law taken by the Patna High Court in Commissioner of Income-tax v. Kamakhya Narayan Singh, 1948-16 ITR 325 the Income-tax Officer issued notices under S. 34 of the Indian Income-tax Act for a