Judgment

HEGDE, J. (on behalf of himself, Shah, C.J.I. and Grover, J.) :- This is an assessee s appeal by special leave against the judgment of the High Court of Patna dismissing in limine its writ petition under Articles 226 and 227 of the Constitution of India.

2. The assessee is having construction contracts under the Railways as well as the Government. It is a partnership firm. For the assessment year 1960-61, relevant to the accounting year l959-60, after the assessee submitted its income-tax return, it was asked by the Income-tax Officer during the income-tax assessment proceedings to produce before him its books of account and the other relevant papers. The assessee also produced before him a statement showing various creditors from whom it had borrowed on Hundis during the accounting year in question. In that statement it gave the full names and addresses of the alleged creditors. After enquiry, the assessee s total income was assessed at Rs. 69,886/-. On June 3, 1966, the lst respondent (Income-tax Officer, Ward A , Muzaffarpur) issued to the assessee a notice under Section 148 of the Indian Income-tax Act, 1961. The material portion of that notice reads as follows:

"Notice