Judgment

SIKRI, J.:

This is an appeal by special leave directed against the judgment of the Madras High Court answering the question whether the reassessment under S. 34 (of the Indian Income-tax Act, 1922) completed on 30th June, 1953 for the year 1944-45 is valid in the negative. The relevant facts are as follows.

2. The respondent, hereinafter referred to as the assessee, is a Hindu undivided family. For the assessment years 1944-45 and 1945-46, the assessee filed no returns under S. 22 of the Indian Income Tax Act, hereinafter referred to as the Act, nor were any notices issued under S. 22(2) of the Act. On April 3, 1948, the Income-tax Officer issued notices under S. 34 for both the assessment years. At that time it was not necessary to obtain sanction of the Commissioner of Income-tax and none was obtained. The assessee filed a return for the assessment year 1944-45 on September 4, 1948, showing an income of Rs. 4,053 / - which was below the HUF taxable limit of Rs. 7200/-. The assessee also filed a return for the assessment year 1945-46. It appears that the Income-tax Officer dropped proceedings for 1944-45 as infructuous, but for the assessment year 1945-46, he passed an ord