Chagla, C.J.

1. The first respondent served a notice upon the petitioners under Section 34 of the Indian Income Tax Act dated 5-1-1956. The notice was served on 13-1-1956. By this notice the petitioners were asked to submit their return by 17-2-1956. The petitioners asked for extention of time and the final application for extension was made by them on 15-3-1956 and the time was extended upto 29-3-1956. On 27-3-1956 the petitioners wrote to the first respondent challenging his jurisdiction to issue a notice or to assess them and this letter reached the first respondent on 31-3-1956. The first respondent refused to entertain the application of the petitioners with regard to his jurisdiction on the ground that the jurisdiction was challenged beyond time, and on that the petitioners have come before us on this petition.

2. Section 64(1) of the Income Tax Act lays down which Income-tax Officer has to assess a particular assessee, and Sub-section (3) of Section 64 provides:

Where any question arises under this section as to the place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in more States than one, by the Commiss