Judgment

SUBBA RAO, J. : This appeal by special leave is directed against the order of a Division Bench of the High Court of Judicature at Allahabad holding that the Income-tax Officer, in the circumstances of the case, went wrong in initiating proceedings under S. 34(1) of the Indian Income-tax Act, 1922, hereinafter called the Act, in respect of the assessment year 1942-43.

2. The facts may briefly be stated. The assessee was a holder of an impartible estate in the district of Ajmer. On March 25, 1944, the Income-tax Officer assessed him to income-tax for the year 1942-43. On April 5, 1945, on the ground that two items of the assessee s income namely, syar (forest) income and interest income, were not included in the original assessment, a notice under S. 34 of the Act was issued to him. In response to the said notice, the assessee filed a return wherein he disclosed fully and completely the particulars of his interest income, but raised the plea that his forest income was not taxable. The Income-tax Officer, by his order dated July 12, 1945, made a revised assessment including both the incomes. The respondent eventually took the matter on appeal to the Income-tax Appellate Tribuna