CHAKRAVARTTI, C. J.

( 1 ) BY the judgment under appeal before us Sinha J. , has decided two questions, but as the application before him could have been disposed of on a single ground and the present appeal can be disposed of likewise, it is really not necessary to consider the question arising out of the second ground. Mr. Meyer, however, invited us to decide the second question as well, because it had been canvassed before the learned trial Judge and because, he said, the Department needed a decision for its guidance. We shall accede to his request.

( 2 ) THE facts are these. The respondent was one of three partners of an unregistered firm, carrying on business at 12 Dalhousie Square, Calcutta, under the name and style of Dyes and Chemical Agency. It is said, that the firm did business only from, 1st of April 1940 up to 31st of March, 1944 and that a notice of its dissolution was given to the Income-tax Department on or about 14th of January, 1947. The Department did not admit or deny receipt of the notice, but since it is seeking to justify the assessment as an assessment on a dissolved firm, the question whether a notice of dissolution was Or was not given is not material. It

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