RAY, J.

1. BIDHU Bhusan Sarcar, since deceased, and hereinafter referred to as the assessee, used to be assessed in the District of 24- Parganas. On December 22, 1947, the assessee filed a voluntary return before the ITO, District 24-Parganas, for the asst. yr. 1947-48 declaring a net loss of Rs. 330. No notice under s. 22(2) of the Indian IT Act was issued to the assessee though a general notice had been issued. Subsequently, on account of the change in the assessee's field of business, the territorial jurisdiction of the assessee fell within the office of the ITO, District I (Calcutta). The file of the assessee was transferred to the ITO, District I(2), where it came within the jurisdiction of the 8th Addl. ITO.

2. ON or about January 16, 1949, the 8th Addl. ITO, District I(2), took action under s. 34 of the IT Act, presumably because he considered that the voluntary return declaring a loss of Rs. 330 filed before the ITO, 24-Parganas, was invalid and could not be acted upon. The notice under s. 34 was issued on February 23, 1950, by the Addl. ITO. The 8th Addl. ITO issued a notice under s. 22(4) of the IT Act, perhaps on January 15, 1952. Meanwhile, on March 31, 1949, th