CHAKRAVARTTI, C. J.

( 1 ) A firm, assessed to income-tax, contends in this appeal that, the proceedings for the recovery of the tax, initiated against it, are altogether bad and that the four objections taken by it before the learned trial Judge should have all been allowed, instead of being turned down, as they were, The assessment itself is not in question in this appeal. We are informed that the appellant has preferred an appeal to the Supreme Court against the order of the Income-tax Appellate Tribunal and that that appeal is pending. The questions raised in the present appeal are limited to the validity of the certificate proceedings commenced against the appellant and the authority of the officer who is carrying on those proceedings.

( 2 ) THE material facts are as follows. The firm is said to have been formed on 28th of February, 1941, though the instrument of partnership was executed on 16th of October, following. Registration of the firm under the Partnership Act was duly made. The first assessment, which was for the assessment year 1941-43. was made on the basis that the firm was a registered firm and the assessments for the two subsequent years were also made on the sa

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