Judgement

SHAH, J.: By order dated May 14, 1949, the Sub-Divisional Officer; Jaunpur, assessed Raja Yadvendra Dutt Dube - hereinafter called the respondent - under S. 16(3) of the U. P. Agricultural Income-tax Act, 1948 to pay agricultural income-tax for the account period 1335 Fasli (July 1, 1947 to June 30, 1948) on a net income of Rs. 72,769-15-2. Being of the view that a part of the income of the respondent had escaped assessment the Collector of Jaunpur by order dated June 9, 1950, recomputed tax under S. 25 read with S. 16 (4) of the Act for the said account period on a total net income of Rs. 80,859-13-6. In appeal by the respondent the Agricultural Income-tax Commissioner by order dated March 5, 1952, set aside the orders of the Collector and also of the Sub-Divisional Officer and directed that the assessment be reopened by the Collector and fresh assessment of the income for 1355 Fasli be made after giving notice to the respondent. In the view of the Commissioner, assessment made by the Sub-Divisional Officer was without jurisdiction and the order of reassessment by the Collector "being in review and substitution of the order of assessment" want of jurisdiction in the ord