The following questions of law were referred to the High Court.

(1) Whether the notice issued under S.34 dated 19-3-1949, requiring the assessee to file a return by 25-3-1949, is valid in law?

(2) If the answer to the first question is in the negative, whether the proceedings taken in pursuance of such notice, without any objection on the part of the assessee as to the invalidity of that notice and in spite of compliance as to the requirements of the notice, are void in law and the assessment made in consequence thereof is also null and void?

CHAGLA, C.J.:- This reference raises a rather important question as to the validity of a notice issued under S.34, Income-tax Act and also as to whether if such a notice is invalid it could be waived. The very few facts that are necessary to understand this contention are that the assessment year of the assessee is 1944-45 and that he was assessed on 4-12-1948, on an income of Rs.6,484. The Income-tax Officer was then satisfied that some income had escaped assessment and he therefore issued a notice under S.34 on 19-3-1949. The notice required the assessee to make a return by 25-3-1949. The assessee made a return and he was assessed. He