Brijlal Gupta, J. - (1.) This is a petition under Article 226 of the Constitution.
(2.) The prayer contained in the petition is that a writ of certiorari may be issued quashing the notice dated 28-3-1960 under Section 34(1) (a) of the Income-tax Act.
(3.) The facts jiving rise to the petition are that for the assessment year 1953-54 a notice under Section 22(2) was issued to the petitioner on 1-7-1953. Similarly for the assessment year 1954-55 a notice under that section was issued to the petitioner on 5-7-1954. Returns of income do not appear to have been filed in consequence of these notices. The cases for the two years were fixed for production of account books under Section 22(4) on 10-12-1955. For non-compliance with notices under Sections 22(2) and 22(4) assessments for the two years in question were completed under Section 23(4) on 10-12-1955. Subsequently loss returns were filed by the petitioner for the assessment year 1953-54 on 20-12-1955 and for the year 1954-55 on 21-2-1956. In due course the assessment orders dated 10-12-1955 under Section 23 (4) were taken before the Income-tax Appellate Tribunal. The tribunal by order dated 13-4-1959 cancelled the assessments and allowed the petitioner's applications under Section 27 on the ground that notices under Section 22(2) had not been served upon the petitioner. Thereafter on 28-3-1960 the impugned notices were issued against the petitioner.;