JUDGMENT

TULZAPURKAR, J.:—These two appeals by certificate raise an important question as regards the proper construction of S. 33-B of the Income-tax Act, 1922 with particular bearing on the scope of sub-sec. (4) thereof and the effect of sub-sec. (2) (b) on the sub-sec. (4).

2. The facts giving rise to the aforesaid question may briefly be stated: The assessment years involved are 1957-58 and 1958-59 corresponding to the accounting years ending March 31, 1957 and March 31, 1958 respectively. On or about August 5, 1960 the respondent assessee submitted voluntary returns, inter alia for the said two assessment years along with a declaration dated August 8, 1960. The assessment for these years were completed on August 12, 1960 by the Income-tax Officer, E Ward, District II (1) Calcutta on total incomes of Rupees 7,000 and Rs. 7,500 respectively, the same having been made in the status of unregistered firm consisting of three partners, namely, Asha Devi Vaid, Santosh Devi Vaid and Sugni Devi Vaid with equal shares.

3. On August 2, 1962, the Commissioner of Income-tax issued a notice to show cause why the said assessments should not be cancelled under S. 33-B of the Act as he felt that