K. C. DAS GUPTA, CJ.

( 1 ) THIS appeal is against the order of Sinha, J. , discharging a rule that had been issued on the respondents to show cause why certain writs should not be issued under the provisions of Article 226 of the Constitution of India, the purpose being to enable the appellant to resist the proceedings that had been started against him under the provisions of Section 34 of the Indian Income-tax Act, on the ground that there had been no proper service of notice under that section. It appears that in connection with assessment of Income-tax for the assessment year 1948-49 the Income-tax authorities intended to proceed against the appellant under the provisions of Section 34 (1) (a) of the Income-tax Act. That section requires that as the first step for further action the Income-tax Officer has to serve a notice containing certain requirements as indicated therein. It is also clear that ordinarily such a notice has to be issued within eight years after the expiry of the assessment year in question. The position till recently was that the notice had also to be served before eight years had expired. Whether such service of the notice within eight years after the expiry

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