1. This income-tax reference has been placed before us in pursuance of the order dated April 29, 1965, passed by a Division Bench of which I was a member. The question which we are called upon to answer was formulated by the Income-tax Tribunal (Delhi Bench), in the following terms :

"Whether on the facts and in the circumstances of the case the service of the notice under section 34 on the assessee was invalid at law as copy of the notice was not affixed at any conspicuous place in the courthouse or at any conspicuous place in the Income-tax Officer."

2. The facts have been stated in the referring order, but I may briefly recapitulate them for our present purpose. The assessee, Seth Bal Kishan Dass was assessed originally in February, 1948. Later, the Income-tax Officer had reason to believe at that certain immovable property and shares in the companies acquired by the assessee during the accounting period had escaped assessment because the same had not been disclosed in the original return. A notice for personal service under section 34(1)(a) of the Indian Income-tax Act (No. XI of 1922) was accordingly issued to the assessee on March 28, 1956. On the same day, a notice w