On June 4, 1962 the respondents filed two petitions under Art.
On April 7, 1959 the Agricultural Income tax Officer made an assessment order under s. 20 1 of the Act and a numberice of demand was issued under s. 33 on April 13, 1959.
In the return which was filed in the High Court to the writ petitions, it was asserted by the Assistant Commissioner of Taxes that the respondents had been served with a numberice under s. 19 2 and the details of the numberices and the reminders which were issued together with companyies thereof were filed as annexures.
the assessment was made on April 7, 1959 which was beyond three years from the expiry of the last date of the financial year in which the income had been assessed the assessment was invalid.
It is, however, number disputed that the respondents themselves filed a return on May 31, 1958 relating to agricultural income for the assessment year 1955 56.
Appeals from the judgment and order dated April 23, 1963 of the Assam High Court in Civil Rule Nos.
808 and 809 of 1967.
A general numberice was issued under s. 19 1 of the Act for submission of the return for the purpose of agricultural income tax on April 13, 1955 for the assessment year 1955 According to the departmental authorities a numberice was also issued under s. 19 2 on September 16, 1955 to the respondents by the Agricultural Income tax Officer for submission of a return for the same year which was followed by reminders sent on April 30, 1956 and April 15, 1958.
212 and 213 of 1962.
CIVIL APPELLATE JURISDITCION Civil Appeals Nos.
Sukumar Mitra and D.N. Mukherjee, for the respondents in both the appeals and the intervener in C.A. No.
808 of 1967 .
226 of the Constitution and setting aside the assessments made in respect of the respondents for the assessment years 1955 56 and 1957 58 under the Assam Agricultural Income tax Act, 1939, hereinafter called the Act.
Naunit Lal and Baharul Islam, for the appellants in both the appeals .
It is unnecessary to give the details about the proceedings relating to the assessment year 1957 58 in which the dates are naturally different but the position is identically the same.
The Judgment of the Court was delivered by Grover, J. These are two companynected appeals by certificate from a companymon judgment of the High Court of Assam and Nagaland allowing two petitions under Art.
