Judgment

SHAH, J. :- The appellant Champalal Binani was assessed by the Income-tax Officer B Ward, District 24-Parganas, to pay tax for the assessment years 1953-54 to 1960-61. The Commissioner of Income-tax West Bengal issued a notice on October 28, 1963 under Section 33-B of Income-tax Act, 1922, requiring the assessee to show cause why the orders of assessment be not revised. Three copies of the notice were sent to the assessee - one was addressed at Basantlal Shah Road, Tollygunje, Calcutta (which was the address disclosed by the assessee in his return for the assessment years 1953-54 to 1960-61); another was addressed at No. 18/C Mathur Sen Garden Lane, Calcutta - 6 (which was the address given by the assessee in his return for the assessment year 1962-63); and the third was addressed at No. 216, Mahatma Gandhi Road, Calcutta, "care of" Janki Lal Bajaj - brother-in-law of the assessee. By the notice, October 31, 1963 was fixed as the date for hearing. On October 31, 1963, the date fixed for hearing, the assessee was not present and the Commissioner set aside the order and directed the Income-tax Officer to make fresh assessments according to law after making proper enquiries an