P.B.GAJENDRAGADKAR, J.

(1) THIS is an appeal by the Commissioner of Income-tax, Bombay, by special leave and it raises a short question of law under s. 33B of the Income-tax Act. The respondent assessee had been registered as a firm under s. 26A of the Act for the year 1946-47. For the assessment years 1947-48, 1948-49 and 1949-50, the Income-tax Officer made the assessment on the respondent on 7/06/1949, June 7, 1949, and 23/09/1949, respectively under s. 23(3) of the Act. The Income-tax Officer made an estimate about the profits of the respondent under the proviso to s. 13 and computed the total income of the respondent at Rs. 95,053.00, Rs. 93,430.00 and Rs. 83,752.00 for the said years respectively. The respondent had applied for and obtained renewal of registration of the firm. The Income-tax Officer had also passed an order under s. 23(6) of the Act and allocated the shares of the various parties.

(2) AGAINST the said assessment orders the respondent preferred an appeal to the Appellate Assistant Commissioner. On 4/11/1950, the Appellate Assistant Commissioner reduced the respondents estimated profit by Rs. 28,250.00 in the assessment year 1947-48 and by Rs. 19,