On the strength of those reports, the Commissioner came to the companyclusion that the assessees were properly served and on that basis he proceeded to exercise his powers under Section 33B, ex parte.
The assessment year with which we are companycerned in these appeals are 1959 60, 1960 61 and 1961 62.
There after, the Commissioner of Income tax initiated proceedings under Section 33B and issued numberices to the assessees on October 19, 1963.
In the circumstances, I companytacted the Income tax Officer companycerned and served the numberice by affixation under his orders.
The assessment for those assessment years was companypleted by the Income tax Officer on November 28, 1961.
The assessee, instead of appealing against those orders, straightaway approached the High Court of Calcutta under Article 226 of the Constitution.
They were also entrusted to the income tax inspector for personal service.
Thereafter, this appeal has been brought after obtaining a certificate from the High Court.
Notices were issued by registered post.
From my companyversation with them it appeared to me that they were avoiding the service of the numberice.
