( 1 ) THIS application relates to the income-tax assessment of the petitioner Rampiyari Khemka, vidow of late Mahadeo Prasad Khemka, residing at 48, Nandlal Mitra Lane, Howrah. The facts are briefly as follows: according to the petitioner, in or about February, 1961 she filed a return of her income for the assessment year 1960-61 in the office of the Income-tax Officer, Howrah, pursuant to a notice under section 22 (1) of the Income-tax Act, therein-after referred to as the 'said Act' ). It is stated that the Income-tax Officer called for returns of the earlier years and the petitioner filed a return for the assessment years 1953-54 to 1959-60. According to the Commissioner of Income-tax, as stated by him in the impugned order under section 33b of the said Act, dated 7th February, 1963 the assessee filed a voluntary return of income for the assessment years 195^-54 to 1960-61, all date 14-2-61 excepting the last one which was dated 13-2-61. Cognisance of the returns was taken by the Income-tax Officer Shri H. Biswas and notices under section 23 (2) of the said Act were issued and served on Shri. J. L. Kherria, an Income-tax practitioner who was an authorised repres