( 1 ) THE petitioner in this case was appointed sometime in 1950, as an Upper Division Clerk in the Income Tax Department, West Bengal, by the Commissioner of Income Tax, West Bengal. Thereafter, his services were transferred to Calcutta and he was posted under the Inspecting Assistant Commissioner of Income Tax, Range II, who is under the Commissioner of Income Tax, Calcutta. On or about 20th March 1957 he was served with a charge-sheet containing two charges. The first charge was that while working as an assessment clerk attached to the 5th A. I. T. D. C. D. 11, he alone or in collusion with the notice-server of that office, with a view to helping the assessee, Narsi Purusottam and Co. , recorded the issue of notice under Section 34 (1) (a) relating to the assessment year 1945-46 on 27-3-54, both in his Issue Register and in the order sheet of the assessee's file, but retrained from effecting its service. With the same object, he also failed to report the non-service of the notice to his I. T. O. before 31-3-54, thereby allowing the assessee to escape assessment for the year 1945-46. The second charge was that when section 34 (1-A) of the Income-tax Act was intro