Judgment

SHAH, J. : These are three appeals with certificates of fitness granted by the High Court of Madras against orders passed in Petitions for the issue of writs of certiorari setting aside orders imposing penalty upon the firm of Messrs. S. V. Veerappan Chetiar & Co. passed by the Income-tax Officer under S. 28(1) (c) of the Indian Income-tax Act.

2. Four persons carried on business in cloth at Virudhunagar, in the name and style of S. V. Veerappan Chettiar & Co. -hereinafter called the firm. The firm was registered under section 26A of the Income-tax Act, 1922 for the assessment years 1947-48, 1949-50 and 1950-51. The firm concealed particulars of its income in submitting its returns, and the Income-tax Officer, Virudhunagar, in the course of assessment proceedings directed, by order dated May 20, 1954, payment of penalty of Rs. 20,000/- for the year 1947-48., Rs. 10,000/- for the year 1949-50 and 5,000/- for the year 1950-51. Against the orders imposing penalty, one of the partners of the firm moved the Commissioner of Income-tax, Madras in revision but without success. Thereafter, petitions under Art. 226 of the Constitution for issue of writs of certiorari or other appropri