Judgment

RAMASWAMI, J.: This appeal is brought by certificate against the judgment of the Gujarat High Court dated 14th/15th December, 1964 in Special Civil Application No. 54 of 1964 whereby a writ of mandamus was issued to quash the notices issued under Sections 147, 148 and 142 (1) of the Income Tax Act, 1961 against the respondent.

2. The respondent was assessed by the Income Tax Officer, Ward E, Circle II, Ahmedabad for the assessment year 1947-48 by an assessment order dated 31-1-1952. The Income Tax Officer thereafter received information that a certain profit made by the assessee it the name of Natwarlal Manilal Pandit who was a benamidar of the respondent had escaped assessment by reason of the respondent not having disclosed it at the time of the original assessment. The Income Tax Officer, therefore, after obtaining the approval of the Commissioner of Income Tax issued a notice dated 27th March, 1956 under Section 34 (1) (a) of the Income-tax Act, 1922 (hereinafter referred to as the old Act). The notice could not be served personally, and, therefore, was served by affixing on a conspicuous part of the respondents house. The respondent objected to the service of the notice