K.C. Agrawal, J.

1. THE matter relates to the assessment years 1965-66 to 1967-68. Radhey Shyam, the assessee, is a partner in two firms, viz., M/s. Radhey Shyam Babu Ram and M/s. Radhey Shyam Baijnath Prasad. THE details of the returns filed for these three years by the assessee are as follows :

1965-66:

THE original return was filed on October 13, 1965. THE revised return was filed on December 21, 1968.

In the original return the income disclosed was Rs. 10,667, whereas in the revised return the income shown was Rs. 29,285.

THE assessment was completed on a total income of Rs. 42,848.

1966-67 :

THE original return was filed on April 29, 1966. THE revised return was filed on January 12, 1968.

In the original return the income shown by the assessee was Rs. 35.251.

This was, however, enhanced to Rs. 38,850 in the revised return. THE assessment was completed on an income of Rs. 40,270.

1967-68:

THE original return was filed on September 14, 1967. THE revised return was filed on January 23, 1968.

In the original return the assessee showed the total income at Rs. 28,020. This was, however, raise4 to the figure of Rs. 55,700 in the revised return.

THE assessment was completed on a total inc