( 1 ) THE facts of the case are as follows :

( 2 ) THE year of assessment involved is 1962-63 for which the previous year ended on December 31, 1961. During the year, the assessee, being a partner, had share income from the- firm of M/s. G. S. Atwal and Co. of Asansol. According to the ITO, the assessee had not, for the year under consideration, filed any return. He, accordingly, issued notice to him under Section 148 of the Act to file the return for the said year for making the assessment. The said notice is dated January 22, 1970. The assessee by his letter dated February 4, 1970, in reply to the said notice under Section 148 of the Act, informed the ITO that the duplicate return filed by him for that year on November 1, 1969, may be treated as a return filed by him in response to the said notice for the said year. The ITO, after issuing notice under Section 143 of the Act, computed the total income of the assessee for the year at Rs. 1,55,875. It may be mentioned that the ITO in the assessment order for the said year had rejected the plea of the assessee that he had filed the return for that year on May 10, 1963 (? ). According to him (ITO), there was no