JUDGMENT

Paripoornan, J.-This batch of appeals is preferred against the common judgment delivered by the High Court of Kerala in ITR Nos. 162-167 of 1977 dated 24th March, 1981. The judgment is reported in 130 ITR 301.

2. The appellants-assessees, are non-resident shippers represented by one common agent. The ships carry goods from the Port of Cochin to various places. The ships concerned are, Fernbrook, Fernwave, Fernmoor, Fergate and Ferndale. Fernbrook called at the Cochin Port during the previous years relating to the assessment years 1967-68, and 1969-70; Ferndale called at the Cochin Port during the year relating to the assessment year 1967-68 and the other ships, Fernwave, Fernmoor and Ferngate called at the Cochin Port during the year relating to the assessment year 1969-70. In respect of the freight earnings, assessments were made on the shippers under Section 172(4) of the Income-tax Act, hereinafter referred to as the Act . The said provision enables the Income Tax Officer to make "adhoc" assessment, on the tram-ships. The assessees paid tax so assessed under Section 172(4) of the Act. Thereafter the assessees exercised the right conferred on them under Section 172(7) of