Rajagopalan, J. - The view taken by the Assistant Commissioner and by the Appellate Tribunal on further appeal that no appeal lay against a mere notice of demand, purporting to be issued under section 29 of the Income-tax Act, is correct. Such an appeal does not come within the purview of section 30 of the Act. No-further question of law arises. The petition is dismissed with costs. Counsel’s fee Rs. 150. R.M. ----- Petition dismissed.