Judgement

SHAH, J. : The respondents - a Hindu undivided family - were assessed for the assessment year 1949-50 to tax under S. 23 of the Mysore Income-tax Act on a total income of Rs. 10,100/-. The Second Additional Income-tax Officer (Urban Circle) Bangalore, commenced a proceeding under S. 34 of the Mysore Income-tax Act for reassessment of the income of the respondent for the assessment year 1949-50, and served a notice in that behalf on March 6, 1951. On May 21, 1954 the Income-tax Officer determined the respondents total income at Rs. 75,957/-. In appeal against the order the Appellate Assistant Commissioner of Income-tax, A Range, Bangalore, by order dated November 4, 1961, set aside the order and directed the Income-tax Officer to make a fresh assessment after making inquiries on certain matters specified in the order.

2. At the request of the respondent under S. 66 (2) Of the Mysore Income-tax Act, the Commissioner of Income-tax, Mysore, referred the following questions to the High Court of Mysore :

"1. On the facts and in the circumstances of the assessee s case whether within the meaning of S. 94 of the Mysore Incometax Act, if a notice under that section is issued withi