( 1 ) IN this reference under Section 66 (1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal has referred the following question of law to this court :"whether, on the facts and in the circumstances of the case, the Tribunal was justified in maintaining the order of the Commissioner of Income-tax under Section 33b of the Indian Income-tax Act, 1922, setting aside the assessments and directing the Income-tax Officer to make fresh assessments in accordance with law?"

( 2 ) THE facts relating to this reference may be briefly noted. The relevant assessment years are 1956-57 to 1961-62. The assessee is an individual and the relevant previous years are the financial years 1955-56 to 1960-61.

( 3 ) THE assessee was a new assessee who had not hitherto been assessed to income-tax and suo motu filed returns for the assessment years 1955-56 to 1961-62 before the Income-tax Officer, "b" Ward, 24-Parganas. All the returns were filed on the same date, i. e. , the 18th September, 1961. The address of the assessee was given as 15, Basantalal Shah Road, Tollygunge. On the same day, i. e. , the 18th September, 1961, the Income-tax Officer, "b" Ward, 24-Parganas