Judgment

GAJENDRAGADKAR, C.J.I.: These civil appeals and writ petitions have been placed before us for hearing in a group , because all of them raise a common question of law about the validity of S. 34 (IA) of the Income-tax Act (No. XI of 1922) (hereinafter called the Act ). M/s. K. S. Rashid and Son, and its partner, Rashid Ahmad, are the appellants Civil Appeals Nos. 37 to 40/ 1963, and petitioners in W. Ps. Nos. 335-345/1960. The appeals arise out of the four writ petitions (Nos. 870-873 of 1956) filed by the firm and its partner in the High Court of Allahabad challenging the validity of the notices served upon them under S. 34(1A) of the Act in respect of their income for the years 1941-42 to 1946-47. These writ petitions have been dismissed by the said High Court and it is with the certificate issued by it that the firm and its partner have come to this Court in appeal. The writ petitions Nos. 335-345/1960 have been filed by the same parties in this Court under Art. 32 of the Constitution in respect of the notices served on them on the 19th March, 1956 and the order of excess profit tax levied on them. In those petitions, the same point is urged by the parties; and that is t