( 1 ) IN this reference under Section 66 (1) of the Income tax Act. 1922, the short point to be decided is to determine whether the date of the assessment order is the date OB which it is passed or the date on which it k served on the assessee The facts of the case are briefly stated as follows:--

( 2 ) THE assessee is a partner in three registered firms, namely M/s. Bajoria and Co. , M/s. Nand Kishore and Co. (A/c No. 2) and M/s. National Shipping Co. He also derives income from dividends and also director's fees and commissions from Star Paper Mills Ltd. , and Hall and Anderson Ltd. The assessment year in question is 1954-55 and the corresponding previous year is the financial year 1953-54. The Income-tax Officer completed the assessment for the year 1964-55 on 26th March, 1959, on an income of Rs 42,318. Thereafter a notice of demand under Section 29 of the Income-tax Act demanding the tax due on the amount assessed was served on the assessee on 1st April. 1959. The assessee appealed to the Appellate Assistant Commissioner and also to the Appellate Tribunal but the said appeals were dismissed. On these facts the following question of law has been referred to us:"wheth