SABYASACHI MUKHARJI, J.

( 1 ) THIS is an application challenging the assessment made under Section 144 of the Income-tax Act, 1961, for the assessment years 1967-68 and 1968-69. The assessee is National Hotel which runs a popular eating house in Calcutta known as Dilkusha Cabin. The assessee was represented by a receiver appointed by this court in Suit No. 890 of 1969. After the receiver took possession he found that no return had been filed for the assessment years 1967-68 and 1968-69. The receiver had received a notice under Section 139 (2) of the Income-tax Act, 1961. As he was unaware of the true position he applied for time to enable him to deal with the notice. The receiver, thereafter, found that no return had been filed nor any application had been made for extension of time to submit return. The receiver also did not file any application for extension of time to file return. These facts are not in dispute. Thereupon, the petitioner appeared on the 7th of October, 1971, before the respondent, Income-tax Officer, and the Income-tax Officer on the 15th of October, 1971, completed the assessments for the aforesaid two years under Section 144 of the Income-tax Act, 1961, to the best of his judgment. In the said assessment orders, which are annexures to this petition, it has been stated by the Income-tax Officer that no return had been filed and no application was made for extension of time for filing returns. From the said assessment orders and demand notices it appeared that interest as contemplated under Section 139 for late filing of the returns had been charged. The petitioner contends that the respondent, Income-tax Officer, was not entitled to levy or impose any interest undersection 139 of the Income-tax Act, 1961, for late filing of returns. The relevant provision of Section 139 (1) of the Act at the material time stood as follows:"139. Return of income.-- (1) Every person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall furnish a return of his income or the income of such other person during the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed-- (a) in the case of every person whose total income, or the total income of any other person in respect of which he is assessable under this Act, includes any income from business or profession, before the expiry of six months from the end of the previous year or where there is more than one previous year, from the end of the previous year which expired last before the commencement of the assessment year, or before the 30th day of June of the assessment year, whichever is later ; (b) in the case of every other person, before the 30th day of June of the assessment year: provided that, on an application made in the prescribed manner, the Income-tax Officer, may in his discretion, extend the date for furnishing the return-- (i) in the case of any person whose total income includes any income from business or profession the previous year in respect of which expired on or before the 31st day of December of the year immediately preceding the assessment year, and in the case of any person referred to in Clause (b), up to a period not extending beyond the 30th day of September of the assessment year without charging any interest; (ii) in the case of any person whose total income includes any income from business or profession the previous year in respect of which expired after the 31st day of December of the year immediately preceding the assessment year, up to the 31st day of December of the assessment year without charging any interest; and (iii) up to any period falling beyond the dates mentioned in Clauses (i) and (ii) in which case, interest at nine per cent. per annum shall be payable from the 1st day of October or 1st day of Jan

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