RAY, J.

1. THE question referred to us is as follows : "Had the ITO (Non-companies Income-tax-cum- Excess Profit Tax, District Calcutta) jurisdiction to make an assessment of the assessee in respect of the years in question ? "The assessee was at the relevant time a resident of Rangpur. The assessee was a partner in four firms. These four firms had different sets of partners and there were separate deeds of partnership. The assessee was assessed at Rangpur up to the asst. yr. 1942-43.

2. THE present reference relates to the asst. yrs. 1944-45, 1945-46, 1946-47 corresponding to the accounting years, 1943-44, 1944-45 and 1945-46. Since the ITO, Rangpur, had no jurisdiction for the assessment under the EPT Act, the records were forwarded to the ITO, Central, Calcutta, on 4th Jan., 1947. On 9th March, 1948, the assessee's pleader was served with notices under s. 23(2) of the Indian IT Act by the ITO for the production of accounts and other relevant evidence by 20th March, 1948, for the asst. yr. 1944-45. The assessment was made under s. 23(4) on 24th March, 1948, for the year 1944-45. In respect of the other two years 1945-46 and 1946-47 the assessments were completed under s.