Secondly, he urged that in the instant case in spite of the appellant having filed its first return of November 27, 1954 and its revised return of April 4, 1955, the Assessing Authority had, served upon it a notice under s.15(3) alongwith a statement showing provisional estimate of the agricultural income of the appellant at Rs. 2,07,923 9 annas in accordance with s.6(2) (a) for the relevant previous year ending June 30, 1954 (1361 Fasli), pursuant to which the appellant filed a fresh return on November 8, 1958 for the said previous year indicating in the accompanying 116 declaration in Form No. A.I.T. 2 the option for computation in accordance with s.6(2) (a) of the Act and, therefore, the Assessing Authority had to make the assessment in accordance with s.6(2)(a) of the Act.