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SEN, J. - In this reference under section 66(1) of the Income-tax Act, 1922, the following question of law has been raised for the opinion of this court :

"Whether, on the facts and circumstances of the case, the assessment of the assessee under section 34(1) (a) of the Indian Income-tax Act was in accordance with la ?"

The assessee is Gurdayal Berlia, Calcutta. The assessment year is 1948-49 and the corresponding accounting year is 2004 Diwali. The assessee had been carrying on business in Calcutta from before 1943-44. For the assessment year 1948-49 an assessment was made on the 30th November, 1950, on an income of Rs. 30,000 (rupees thirty thousand), the turnover being estimated at Rs. 4,00,000 (rupees four lakhs). This was done after the assessee had appeared in response to a notice under section 23(2) and stated before the Income-tax Officer that he had been doing business on a moderate scale and kept no accounts for his business at all. On such a statement being made, the case was enquired into by the Income-tax Officer and, in the absence of any accounts or evidence in support of the return, the assessment was made under section 23(3) on the basis of the enquiries made by the Income-tax Officer.