1. THIS is an appeal against a judgment and order of Sinha, J., dated March 19, 1964, whereby a rule nisi issued in a petition under Art. 226 of the Constitution was made absolute. The facts involved in this appeal, and the questions of law, are similar to what was raised and dealt with by us in our judgment in Appeal from original Order No. 186 of 1965, (5) Sm. Bagsu Devi Bafna v. The Commissioner of Income Tax, West Bengal and Ors. (infra) in which, however, Banerjee, J., had discharged the rule. In the appeal now before us, the rule was made absolute.

2. I shall briefly refer to the facts before dealing with the judgment of the trial Court. The appellant filed a return regarding her income for the year 1960-61 sometime in February, 1961, pursuant to a notice under section 22 (1) of the Income Tax Act, 1922, (hereinafter referred to as the Act ). Thereupon the income tax officer called for the returns of earlier years. The appellant filed such returns for the years 1953-54 to 1959-60. On February 18, 1961, the assessment orders were passed for the years 1953-61. On January 20, 1963, the commissioner of Income Tax, the: appellant No. 1 herein, issued a notice on the resp