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1. The assessee is a firm. It carries on business of manufacture and sale of building fittings at Hathras. For the assessment year 1963-64, the return was due to be filed on or before Sept. 30, 1963 under Section 139(1) of the Income-tax Act, 1961. For the assessment year 1965-66, the return under Section 139(1) was due to be filed on or before Sept. 30, 1965. No notice under Section 139(2) was served on the assessee for either of the two years. The assessee filed its return under Section 139(4) of the Act on Oct. 12, 1966 for both the assessment years. It declared an income of Rs. 9,920/-for the assessment year 1963-64 and an income of Rs. 37,140/- for the assessment year 1965-66.