( 1 ) THE petitioner is Debi Dutt Moody. On or about the 29th January, 1951 the petitioner was assessed for income tax for the assessment year 1948/1949, on a total income of Rs. 79319/-, by the Income Tax Officer, Companies District IV, Calcutta. Thereafter, a notice under Section 29 of the Income-tax Act, 1922, was served upon the petitioner for payment of the sum of Rs. 14,501/- as income tax. This amount was duly paid. On the 27th March, 1957 notice was issued under Section 34 of the said Act; to be precise, under Section 34 (l) (a ). One copy of the notice was sent by post and another copy was purported to have been served upon the petitioner personally on the 28th March, 1957. This service is disputed, and I shall have to deal with it in greater detail. The copy that was sent by post was received on the 4th April, 1957. One of the disputed points-raised in this application is as to whether the period of Limitation for 8 years applies to the re-opening of the assessment under Section 34 (l) (a ). If it does, then the service by post is, admittedly, too late. In such a case, the re-assessment can only be supported if there has been a valid service on the 28th M