D.S.Tewatia, J.

1. The petitioner-assessee (hereinafter referred to as the "assessee") deposited on March 20, 1971, a sum of Rs. 9,400 by way of advance tax in compliance with the order passed under Section 210 of the I.T. Act, 1961 (hereinafter referred to as "the Act"), and the demand notice under Section 156 of the Act in regard to the assessment year 1971-72.

2. The assessee filed the income-tax return for the said year on October 1, 1971, showing an income of Rs. 39,469. The assessee thereafter filed a second return on November 27, 1973, which is alleged to be a revised return, therein showing an income of only Rs. 6,130. The prescribed period for passing an assessment order for the assessment year in question whether reckoned from the date of filing of the first return or from the date of filing of the second return, admittedly stood already expired when on April 28, 1975, the assessee addressed a communication, annex. P-l, terming the same as an application for the refund of the said advance tax. Thereafter, the assessee addressed a spate of letters and reminders to the IAC of Income-tax, CIT and the CBDT. Finally, he received a communication on September 21, 1976, a