Judgment

JAGNMOHAN REDDY, J. :- This is an appeal by certificate against the judgment of the High Court of Calcutta rendered on a reference under sub-s. (1) of Sec. 66 of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act ). The assessee it appears, had filed voluntay returns of income for the assessment years 1955-56 to 1959-60 giving her address as 5/A Byack Street, Calcutta which was then within the jurisdiction of the Income-tax Officer J Ward, District 1 (1) Calcutta. The return for 1958-59 was dated 22nd August 1959 while the assessment for the other years were antedated. It also appears from the order sheet that the Income-tax Officer had directed issue of notices under Section 23 (2) in respect of the five years on 14th December 1959 which notices were purported to have been received personally by the authorised representative of the assessee on the same date. The cases were heard on 21st and 23rd Dec. 1959 and the assessment for these years was completed by the Income-tax Officer on 23rd December, 1959. It further appears from the records that the assessee had signed a declaration on 15th December, 1959 stating inter alia that:

(i) at the time of her marr