The Chief Justice.-The applicant was assessed to income-tax by the Income-tax Officer, Cuddalore circle, South Arcot district, by his order dated 4th February, 1948. He filed an application before the Commissioner of Income-tax under section 33-A(2) of the Act for revision of this order dated 18th February, 1949. The application was rejected in limine by the Commissioner on the ground that the revision petition was barred by time. According to the petitioner, the order sought to be revised was received by him only on 24th February, 1948. He has filed this application for the issue of a writ of mandamus to the Commissioner of Income-tax, Madras, directing him to entertain his application and to dispose of it in accordance with law, because according to him the application was within time as it was filed within one year from the date of the receipt of the assessment order by him.

The only question on the merits which falls for decision is whether the one year has to be computed from the date when the order was signed by the Income-tax Officer, or the date when it was communicated to the petitioner, or the date, if there be any, on which the petitioner had the opportunity of coming to

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