JUDGMENT

1. On the 28th of June, 1950, the Income-tax Officer "A" Ward, Lahore, issued a notice under section 22(2) of the Income-tax Act to an unregistered firm, Messrs. Muhammad Idrees Barry & Co., calling upon the firm to file a return for the assessment year 1950-51. Messrs. Muhammad Idrees Barry & Co., (hereinafter called the assessee) is a firm whose partners reside in Karachi, but which carries on a business of sale of piece-goods in Anarkali, Lahore. The manager of the firm in Lahore is one Manzur Ahmad, and on Habib-ur-Rahman is its salesman. The notice issued by the Income-tax Officer was served on the 27th of July, 1950, on Habib-ur-Rahman. Habib-ur-Rahman gave the notice to Manzur Ahmad who, it appears, was not present when the process-server brought the notice and Manzur Ahmad informed Mr. Muhammad Idrees Barry who was at Karachi of the receipt of notice. He received a reply that a lawyer should be consulted. The last date for filing the return which was the 1st of September, 1950, expired and no return was in fact filed. On the 15th of January, 1951, the Income-tax Officer issued another notice under section 22(4) of the Income-tax Act, calling upon the firm to produce