Judgement

S. R. DAS, CJI. (with him BHAGWATI, JAGANNADHADAS AND SINHA, JJ.) :

This is an application under Art. 32 of the Constitution praying for an appropriate writ and order restraining the Income-tax Officer, Special Circle, Ranchi (respondent 3) from taking up and proceeding with the assessment of the petitioner to income-tax and other ancillary reliefs. The facts shortly are as follows:

2. The petitioner is a firm carrying on business as manufacturer and seller of Bidi. In 1948 it was registered as a firm under the Indian Partnership Act. It has its head office in Calcutta, where its books of account are said to be kept and maintained and where it is said to have its banking account. It has its factories near Chakradharpur in the State of Bihar but it has no banking account there. The members of the firm are citizens of India.

3. It is said that since its inception the firm has all along been assessed to income-tax by the Income-tax Officer, District III Calcutta. Thus assessments for the years 1948-49 and 1949-50 were made by the Income-tax Officer, District III, Calcutta. Notices under S. 22(2), Income-tax Act were issued to the petitioner on different dates by the Income-tax O