Judgment

HEGDE, J.: This appeal by certificate arises from the decision of the High Court of Bombay in Misc. Petition No. 104 of 1968 on its file. That was a petition under Art. 226 of the Constitution. Therein the respondents challenged the validity of the orders of rectification made by the Income-tax Officer, Company Circle, Bombay in the assessments of the respondents for the assessment years 1958-59, 1960-61, 1961-62 and 1962-63 under S, 154 of the Income-tax Act, 1961. Respondents Nos. 2 and 3 are the partners in the first respondent firm. The first respondent firm was duly registered under the Indian Income-tax Act, 1922 as well as under the Income-tax Act, 1961. In the original assessments of the firm for the concerned assessment years, assessments were made on the slab rates prescribed under the respective Finance Acts applicable to registered firms. In the individual assessments of the partners for their respective share in the income of the firm was included and assessed at the maximum rates of income since their assessments were made in the status of non-resident. On February 1, 1965, the first respondent firm was served with notices dated January 29, 1965 by the Income-