Ray, J. - (1.)This appeal is from an order of Mitra J., dated November 23, 1966.
(2.)The appellant made an application under Article 226 for the issue of a writ of certiorari to quash the records of the proceedings relating to orders dated April 6, 1964. The orders dated April 6, 1964, were passed by the revenue.
(3.)The orders were passed under these circumstances. The appellant filed returns for the assessment years 1956-57 and 1957-58, and was assessed on March 30, 1961, and March 20, 1962, respectively. By letter dated September 2, 1963, the petitioner was called to produce his books of account for 2012 Ram-Navami and 2013 Ram-Navami on September 6, 1968. The petitioner produced the books of account before respondent No. 2 as required and respondent No. 2 asked the petitioner to explain why there was a difference between the amounts of certain commission paid by Searsole Coal Co. Ltd. to the petitioner as disclosed by that company and the amounts shown in the returns filed by the petitioner. On January 27, 1964, the petitioner received two notices under Sections 154/155 of the Income-tax Act, 1961. By these notices the petitioner was informed that in respect of the assessments for the years 1956-57 and 1957-58 there were mistakes apparent from the record within the meaning of Sections 154/155 of the said 1961 Act, and rectification of such mistakes would have the effect of increasing the petitioner's liability. The appellant wrote to respondent No. 2 that on principle he had no objection to rectification of the error as in his view the commission amount received from Searsole Coal Co. Ltd. and disallowed in their hands in the income-tax proceedings should not have been completely excluded while computing the taxable income. He, however, added that the same should have been considered for rate purposes.