It seems to me that a person who receives no notice under section 22(2) has escaped assessment, although, through no fault of his own, the process of assessment has never been set in motion. " The assessee also relied upon Commissioner of Income tax, Burma vs Ved Nath Singh (2), where Roberts, C. J., Mya Bu and Dunkley, JJ., observed: " We are of opinion that section 34 is applicable to cases in which either no assessment at all has been made upon the person who received the income, profits or gains liable to assessment, or, where an assessment has been made in the course of the year, but some portion of the income, profits or gains of such assessee for some reason or other has not been included in the order of assessment; such income is income which has ' escaped assessment ' in the year, and falls within the ambit of section 34 of the Act. " These cases arose before the amendments of 1939 and in those days there was no provision for a general (1) Cal.