SALIL K. ROY CHOWDHURY, J.

( 1 ) THIS is an appeal from a judgment and order dated the 7th of February, 1972 [narandas Paramanand Das v. Income-tax Officer ] by which the trial judge dismissed the petitioner's writ petition directed against three notices, two dated the 3rd of December, 1966, and 6th of March, 1968, issued by the respondent No. 1 under Section 274 read with Section 271 of the I. T. Act, 1961, and the third one being dated the 21st of February, 1968, issued under Section 274 read with Section 273 of the said Act. All the said notices were in respect of the assessment year 1963-64 for imposing penalty, calling upon the appellant, which is a partnership-firm, to show cause why penalty should not be imposed for not filing the return under Section 139 (1) of the I. T. Act, 1961, and also for not filing an estimate of advance tax payable under Section 18a (3) of the Indian I. T. Act, 1922, or Section 212 (3) of the I. T. Act, 1961, for the same assessment year.

( 2 ) THE appellant argued only two points before the trial court. Firstly, that Section 22 (3) of the Indian I. T. Act, 1922, is nothing but a proviso to Section 22 (1)/22 (2) of the said Act and as such if the

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