Malik, CJ. :- This is a reference under S. 66 (1), Income-tax Act in which two questions are raised. The assessee filed an appeal before the Appellate Tribunal in which 22-4-1948, was the first date fixed for hearing. Notice of this application was sent to the assessee at the address given for service. The notice was as follows :

"Take notice that the above appeal has been fixed for hearing at 23A, Thornhill Road, Allahabad, at 10-30 A. M. on 22-4-1948."

The notice came back unserved with an endorsement by the postal authorities as follows : "Not claimed."

The tribunal thereupon postponed the hearing to 28-7-1948, and a fresh notice in exactly similar terms was sent by registered post. This came back with the endorsement by the postal authorities as follows :

"Refused."

The Tribunal thereupon dismissed the case for default on 28-7-1948. The order of the Tribunal was as follows :

"Notice of the first hearing in this appeal was sent to the appellant by the postal address by which he undertook to receive the notice but it was received with the endorsement not claimed on it after the date of hearing viz. 22-4-48 had passed away. We, therefore, adjourned the appeal sine die and is