Judgment

SARKAR, J. : The question in these two appeals is whether certain proceedings for the recovery of tax from the assessee under the Income-tax Act, 1922 were invalid and should be quashed as the assessment order on which they were based had been revised in appeal. The High Court of Mysore held them to be invalid and quashed them. The revenue authorities have now appealed to this Court against that decision.

2. I think it will be helpful to set out the facts chronologically. The tax sought to be realised became due under two assessment orders passed by an Income-tax Officer on March 23, 1955, in respect of the years 1953-54 and 1954-55 finding that the assessee s income for the earlier year was Rs. 61,000/- on which a tax of Rs. 19,808-1-0 was due and that for the other year was Rs. 1,21,000/- 1474 creating a tax liability of Rs. 66,601-3-0. Notices of demand under S. 29 of the Act were issued in respect of these dues. The assessee filed appeals to the Appellate Assistant Commissioner against the assessment orders but did not pay the tax as demanded by the notices. On such failure to pay, the Income-tax Officer sometime in September 1955 sent certificates to the Deputy Commissi