JUDGMENT

RAMASWAMI J.-The appellant (hereinafter referred to as " the assessee") was married in the year 1961 and after the marriage she started business in hessian and silver speculation under the name and style of "Union Trading Co " at premises No. 28, J. N. Mukherjee Road, Howrah. On or about March 3, 1961, the assessee submitted voluntarily returns of income for the assessment years 1953-54 to 1960-61 to the Income-tax Officer, D-Ward, Howrah. On March 18, 1961, the Income-tax Officer made assessment orders for the aforesaid assessment years under the provisions of the Income-tax Act, 1922 (hereinafter referred to as "the Act"). On February 25, 1963, respondent No. 1 issued a notice to the assessee under section 33 B of the Act for cancelling the assessments and March 6. 1963, was fixed as the date of hearing. On the date of hearing no one attended on behalf of the assessee and an order was made by the respondent in exercise of the powers conferred under section 33 B of the Act cancelling the said assessment orders and directing the Income-tax Officer to make fresh assessments according to law. Being aggrieved by this order the appellant moved the High Court under article 226 o