( 1 ) THE facts of this case liewithin a very narrow compass. It is alleged that the petitioner shiftedto Trivandrum from Ahmedabad in the year 1942. From 1942 to 1947he was doing business in Travancore Cochin and was being assessed underthe Travancore Cochin Income-tax Act. Thereafter the business of thepetitioner was converted into a Private Limited Company. From the year1950 to 1953 the petitioner was being assessed by the Income-Tax Officer,ernakulan, under the Indian Income-tax Act, 1922. It is alleged thatafter 1953 the petitioner ceased to carry on any business. The Income-tax Officer, Section VII (Central) Bombay; issued to the petitioner anotice dated the 12/09/1957 under section 23 (2) of the Indianincome-tax Act, 1922. On 17/12/1957 the petitioner wrote tothe said Income-tax Officer that he had no taxable income and was, therefore, forwarding a return showing nill income. He also pointed out thathe was a permanent resident of Trivandrum and consequenty the Income-tax Officer, Bombay had no jurisdiction to serve any notice on him. Thepetitioner also filed with the Income-tax Officer, Bombay an affidavit datedthe 28/03/1960 setting out in detail his activit