( 1 ) THIS reference arises out of the assessment of M/s. Dooars Transport, the assessee, for the assessment years 1964-65, 1966-67, 1967-68, 1968-69 and 1969-70, the relevant accounting periods ending on 30th June of the calendar years 1963, 1965, 1966, 1967 and 1968. Under Section 139 of the Income-tax Act, 1961, as it stood at the relevant time, the assessee was required to file his returns for the said assessment years by 30th June of the calendar years 1964, 1966, 1967, 1968 and 1969. The assessee failed to do so. For the assessment year 1966-67, the assessee filed an application on September 30, 1966, praying for an extension of time by three months for submission of the returns, It is on record that no order was communicated to the assessee in respect of the said application. In respect of the assessment year 1968-69, time to file the return was extended till December 31, 1968, and for the assessment year 1969-70, such time was extended till June 30, 1970. The assessee could not file the returns in respect of the said three assessment years even during the extended time.

( 2 ) THE assessee filed returns for the said assessment years respectively on June