Judgment

HEGDE, J.:- This appeal by certificate arises from the decision of the High Court of Allahabad in a reference under Section 66 (1) of the Income-tax Act 1922 (to be hereinafter referred to as the Act). The assessee is a Hindu Undivided Family. In this case we are concerned with the assessee s assessment for the assessment year 1950-51.

2. The question for decision in this case is whether on the facts and circumstances of the case the proceedings which were commenced by a notice under S. 34 (1) (b) could have been converted into proceedings under Section 34 (1) (a) by the Income Tax Appellate Tribunal. In order to decide this question it is necessary to refer to the material facts. For the assessment year in question the assessee was assessed without any objection. Thereafter the Income-tax Officer issued a notice to him under Section 34 of the Act without mentioning therein whether he was taking action under Section 34 (1) (a) or 34 (1) (b). The assessee filed its objection to the notice in question. It pleaded that it had supplied to the Income-tax Officer correct information and there was no justification for taking action against it under Section 34. The Income-tax Office