Judgment -Chagla, C.J.

1. A very short question in regard to the construction of Section 34, Sub-section (1) and the proviso to Section 34, Sub-section (3) arises on this reference. The assesses made his return of his income for the assessment year 1943-44 and the assessment was completed on the 17th of July 1944. It was then discovered that the assessee had not shown a certain income. Under the circumstances the Income-tax Officer issued a notice on the 20th of March 1952 and this notice was served on the 16th of April 1952. This assessment was completed on the 28th of March 1953. The assessment was challenged on the ground that the notice pursuant to which this assessment was made was not valid, and the Tribunal held that the challenge was Justified and held that the assessment could not be sustained.

2. Now Section 34 (1) deals with the notice and It provides that in cases falling under Clause (a), with which we are concerned in this case, he may serve a notice within eight years of the end of that year, which in this case would be the 31st of March 1944. The notice, as I have already pointed, out, was actually served on the 16th of April 1952, and, therefore, if we were not to lo

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