( 1 ) THIS is areference under Section 256 (1) of the I. T. Act, 1961, hereafter "the Act". The income-tax Appellate Tribunal, Delhi Bench c, Delhi, hereafter "the Tribunal", has referred the following question for the opinion of this court :

"whether, on the facts and in the circumstances of the case, the assessment framed by the income-tax Officer is barred by limitation as prescribed under Section 153 of the Income-tax act, 1961 ?"

( 2 ) THE assessment year involved is 1971-72, the accounting period ended March 31, 1971. Dr. S. B. Bhargava, the assessee, is a qualified eye specialist and has been in practice since long. For the assessment year 1971-72, the assessee shouldhave filed his return under Section 139 (1) of the Act by June 30, 1971. No notice was issued to him under Section 139 (2) of the Act. He filed a return on December 21, 1971, which would be a return under Section 139 (4) of the Act. Thereafter, he filed a revised return on March 23, 1974. The assessment was completed on january 23, 1975, and as against the disclosed income of Rs. 9,525 in the original return and Rs. 11,225 in the revised return, the total income was computed at Rs. 30,130.

( 3 ) AGGRIE