RAJAGOPALAN, J.

The assessee, the wife of A. Sheik Abdul Khadar, a "non-resident" for the purposes of the Income-tax Act, received from her husband, who was at Bangkok, sums totalling Rs. 9, 180 during the year of account ending with 31st March, 1942. These amounts were remitted by the husband to India by bank drafts obtained in the name of his agent Yahiya Maricair, who paid the amounts to the assessee. The assessee did not submit any return of these items, which constituted "income" in her hands under section 4(2) of the Act, in the assessment year 1942-43. The proceedings under section 34 of the Act were initiated with the issue of the prescribed notice on 25th July, 1949. The Tribunal recorded that in her appeal against the assessment, which had been confirmed by the Assistant Commissioner, the assessee contended that (1)

"the initiation of proceedings on 25th July, 1949, under section 34 as amended by Act XLVIII of 1948 is invalid as the Department's right to revise the assessment was governed by the old section 34 where the period of limitation prescribed was only four years in the case of a failure to file a return, and this period having expired on 31st March, 19