B. N. BANERJEE, J.

( 1 ) THE unending competition in ingenuity between the tax-gatherer and the taxpayer renders the application of the income-tax Law increasingly complicated. One such corn-plication requires to be resolved in this rule.

( 2 ) ONE Srimati Padmavati Thakur was an assesses, having some income assessable to tax. For the years 1957-58 to 1961-62, the said Srimati Thakur was assessed to income-tax under Section 23 (4) of the Income-tax Act 1922, in the following manner :--According to the petitioner two of the notices of demand were issued on August 28, 1961, and the remaining three on January 12, 1962. Srimati Thakur appears to have filed five appeals against the five assessments referred to above, before the Appellate Assistant Commissioner, 'b' Range, Calcutta. Before, however, the appeals were heard, Srimati Thakur died, on April 17, 1962, leaving her surviving as her heirs and legal representatives-On coming to know the death of the assessee appellant, the Income-tax Department wanted to ascertain from B. T. Thakur (the husband of the deceased assessee and the father of the petitioner) the names of the heirs of the deceased, by a letter dated August 28, 1962. B.

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