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MEHROTRA J. - The petitioner - Messrs. Tansukhrai Bodulal - is a Hindu undivided family firm carrying on business at Kampur in the district of Nowgong. Shri Gordhan Das Khakolia is the karta of the Hindu joint family. On the 25th March, 1947, the assessment of the petitioner for the assessment year 1946-47 was completed by the Income-tax Officer of Gauhati, under section 23(3) of the Indian Income-tax Act, 1922 (hereinafter called "the Act"), on a total income of Rs. 30,955. On the 24th March, 1951, the petitioner received a notice dated 19th March, 1951, purporting to be one under section 34 of the Act issued by the Income-tax Officer, Nowgong, arrayed as respondent No. 1 to the present petition.

On the 11th November, 1959, the petitioner filed an application before the Income-tax Officer, Nowgong, challenging the validity of the notice issued under section 34 dated the 19th March, 1951. According to the petitioner as the notice of the 19th March, 1951, was invalid and illegal, the notices issued on 5th November, 1959, were also illegal. The validity of the assessment proceedings before the Income-tax Officer was thus challenged.

The Income-tax Officer by his order dated 30th November, 1959, informed the petitioner that the notice under section 34 of the Act was valid and legal and further opportunity was given to the petitioner to produce books of accounts and evidence in support of the return filed on 14th December, 1959. Thereupon, the present petition under article 226 the Constitution was filed in this court on the 10th December, 1959, and the rule was issued on the aforesaid application.

The petitioner has prayed for a writ of prohibition directing the respondent No. 1 not to proceed with the assessment as the proceedings are without jurisdiction. In the petition a relief in the nature of mandamus is also claimed directing the respondent No. 1 to cancel, recall or otherwise forbear from giving effect to the notice dated 19th March, 1951, issued under section 34, the notices dated 5th November, 1959, issued under section 22(4) and section 23(2) and the order dated 30th November, 1959. A writ of certiorari was also claimed for quashing the notices mentioned above. In the present petition besides the Income-tax Officer, Nowgong, the Appellate Assistant Commissioner of Income-tax, Assam, Tripura and Manipur, Shillong, Commissioner of Income-tax and the Union of India have also been impleaded as respondents Nos. 2, 3 and 4 respectively.