1. In this case the assessee has been taxed for the assessment years 1951-52 and 1952-53 in the status of an unregistered firm. It appears that an application for renewal of registration of the firm was made under Sec.26A along with the return of income for each of the two assessment years. Notice was issued by the Income-tax Officer under Sec.23. Sub-section (2) requiring the assessee to attend the Income-fox Officers office and to produce any evidence in support of the return. The assessee failed to comply with the notice; but several adjournments were given by the Income-tax Officer.

At the last and final chance the case was adjourned to the 21st of November, 1952, and the assessees representative was warned that if compliance was not made by the adjourned date, there would be ex parte assessment of income-tax in the case of the firm and of its partners. No compliance was made by the assessee on the adjourned date also and therefore, the Income-tax Officer proceeded to complete the assessment under Sec.23(4). He also refused to register the firm as it had not complied with the notice under Sec.23(2) of the Statute. In the course of his order the Income-tax Officer stated