( 1 ) THE facts In this case are shortly as follows : The petitioner, Manindra Lal Goswami, carried on a business in co-partnership with one B. R. Das Gupta and one P. C. Mukherji under the name and style of 'dyes and Chemical Agency', at No. 12, Dalhousie Square, Calcutta. The partnership commenced from 1-4-1940 and was discontinued as and from 31-3-1944. On or about 25-11-1944 notice was issued under Section 34, Indian Income-tax Act. So far as the petitioner is concerned, it was issued in this form:"notice under Section 34 of the Indian Income-tax Act, 1922 (XI of 1922)No. III (1)/1946 income-tax Office date 25-11-44 to M. L. Goswami, Esqr. , Partner of M/s. Dyes and Chemical Agency c/o Bengal Engineering Co. , Ltd. , 12, Dalhousie Square, Calcutta. Whereas in consequence of definite information which has come into my possession, I have discovered that your income assessable to income-tax for the year ending 31st of March 1944 (a) escaped assessment: i therefore propose to assess the said (a), escaped assessment: i hereby require you to deliver to me not later than 5-1-45 : or within thirtyone days of the receipt of this notice a return in the attached form of your to