Judgment

GROVER, J.:- This is an appeal by certificate from a judgment of the Delhi High Court dismissing a petition under Article 226 and 227 of the Constitution.

2. Appellant No. 1 which carries on business in Delhi was registered as a firm under Section 26A of the Indian Income-tax Act, 1922. Appellants 2 to 5 are its partners. On May 26, 1960, a notice under Section 22 (2) of that Act was served on the firm calling upon it to submit a return of its income for the assessment year 1960-61 (accounting year ending October 31, 1959). The return had to be filed within 35 days of the service of the notice. It was not filed. Further notices were served on two occasions. It filed a return on November 18, 1961, showing income of Rs. 3,55,566. The Income-tax Officer completed the assessment on November 23, 1964, computing the total income of the firm at Rs. 4,75,368. In view of the amendment made by the Finance Act of 1956 in Section 23 (5) of the Act of 1922 the tax payable by the firm as also the amount to be included in the income of each partner was determined. On the same date i.e., November 23, 1964, the Income-tax Officer issued a notice under Section 271 read with Section 274 of the