( 1 ) THE facts of this case are as follows: The petitioner Jagmohan Goenka had been carrying on a business in colliery (The Jemchary Selected Colliery) at Raniganj, under the name and style of Jagmohan Kishorilal. He has been assessed to income-tax since the assessment year 1937-38. The assessments for the years 1942-43 and 1946-47 have been duly made. The assessment order (under Section 23/3 of the I. T. Act) for 1942-43 is dated 24-5-1944 and that for 1946-47 is dated 18-9-1946.

( 2 ) IN May/june 1948, notice under Section 22 (2) read with Section 34, Income-tax Act was served upon the assessee, for re-opening the assessment for the year 1946-47. The reason given for this was that the assessee had not disclosed the fact that he had received a sum of Rs. 12,246/10/0 as bonus from the Government of India. The re-assessment was made on 29-6-1948.

( 3 ) ON 26-3-1951, notice was issued upon the petitioner under Section 34, I. T. Act as amended in 1948, for re-opening the assessment for 1942-43. This was served at the colliery upon Kishorilal Goenka, brother of the petitioner. The ground was that the petitioner had been under-assessed for the year 1942-43. A similar notice was issue

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