Sankar Prasad Mitra, CJ. - (1.) This is an appeal against a judgment delivered by A. N. Sen J., on July 24 and 25, 1975, dismissing an application under Article 226 of the Constitution. The petition under Article 226 was affirmed on behalf of the appellant by an affidavit of Mohammad Khaliloor Rahaman sworn on the 11th March, 1965. There were some amendments to the original petition and the amended petition, was reaffirmed by the same person on the 9th August, 1972.
(2.) In the petition, five several notices dated the 4th December, 1964, under section 148 of the I.T. Act, 1961, for the assessment years 1955-56 to 1959-60 were challenged.
(3.) It appears that the appellant's income for the assessment years 1953-54 and 1955-56 were assessed on an agreed basis at a flat rate of 9 per cent, on the total turnover of each year. The appellant is a registered partnership firm and carries on business, inter alia, in mining and export of manganese, chrome and other kinds of mineral ores.;