Satish Chandra, J.

1. ON 6th November, 1965, the Collector issued notices to Brij Raman Das, Reoti Raman Das, Radha Raman Das, Smt. Kamal Mani Devi and Smt. Sumitra Devi requiring them to file returns under the Agrl. I.T. Act for the years 1359 Fasli, 1360 Fasli, 1361 Fasli and 1363 Fasli. The year 1363 fasli ended on 31st July, 1956. These notices were issued because these individuals' agricultural income had escaped assessment. Section 25 of the Agrl. I.T. Act provides for such contingencies. Under it a notice could be issued within three years of the expiry of a particular year. Obviously these notices were beyond time. The Board, however, dismissed the revisions filed by these persons on the finding that the question of partition in their family was pending consideration in courts and, therefore, the proceedings initiated by the issuance of the notices on 6th November, 1965, were, in law, proceedings in continuation of the previous proceedings relating to partition in the family. At the instance of the assessee, the Board has referred for our opinion the following two questions of law :

"1. Whether the assessment for 1359 Fasli to 1361 Fasli and 1363 Fasli, in view of t