Judgement

SIKRI, J. : This appeal by special leave is directed against the judgment of the High Court of Punjab, Chandigarh, in Income-tax Reference No. 23 of 1962, made to it by the Income-tax Tribunal under S. 66 (1) of the Indian Income-tax Act, 1922. The following question was referred to the High Court :

"Where on the facts and the circumstances of the case the notice under section 34 of the Income-tax Act was properly served on the assessee within the prescribed period.

2. The relevant facts, in brief, are that the respondent, Shri Daulat Ram Khanna, hereinafter referred to as the assessee, is a Hindu undivided family, and the dispute relates to the year of assessment 1954-55. Proceedings under S. 34 of the Income-tax Act were started by the Incomes-tax Officer, B Ward, Amritsar, against the assessee by issue of a notice on March 29, 1954. The Process Server went to the assessee s shop for service of the notice on the assessee on March 30, 1954 but he could not serve it on the assessee because the karta of the assessee was not present. The Process Server reported to the Income-tax Officer on the same day that the assessee had refused to accept the service of the notice. On recei