Ramaswami, J.

1. This reference is made by the Income-tax Appellate Tribunal under Section 66(2) of the Indian Income-tax Act.

2. The applicant was assessed under the Excess Profits Tax Act in respect of the chargeable accounting periods corresponding to 1941-12 and 1942-1943. He subsequently filed an application before the Commissioner of Income-tax under Sec.20 of the Excess Profits Tax Act for re-calculation of the amounts. The Commissioner asked for a report from the Income-tax Officer who made recomputation and communicated the result to the applicant on 18th July 1944.

The applicant made certain suggestions on 24th July 1944. Three days after the Income-tax Officer issued notice under Sec.34 of the Income-tax Act which is to the following effect: "Whereas in consequence of definite information which has come into my possession I have discovered that your income assessable to income-tax for the year ending 31st March 1943 has (a) escaped assessment, I therefore propose to assess the said income that has escaped assessment. I hereby require you to deliver to me not later than 28-8-44 or within 30 days of the receipt of this notice, a return in the attached form of your