JUDGMENT :

Gajendragadkar, J.

1. These two appeals arise out of two writ petitions filed by the two appellants who are brothers, Lalji Haridas and Chhotalal Haridas, against the respective Income Tax Officers in their areas. Lalji Haridas, who is a resident of Jamnagar, filed Special Civil Application No. 132 of 1957 in the High Court of Judicature, Bombay at Rajkot, challenging the validity of the notices, issued against him by the Income Tax Officer, Ward A, at Jamnagar under Section 23(2) of the Income Tax Act, claiming appropriate writ or order restraining the said Income Tax Officer from taking any further proceedings under the said notices. This petition was summarily dismissed by the High Court and the application made by Lalji for a certificate to file an appeal in this Court was also rejected. Thereupon he applied for and obtained special leave from this Court. It is with the special leave granted to him that Lalji has brought his appeal before this Court.

2. Chhotalal, who is a resident of Bombay, filed Special Civil Application No. 374 of 1960 in the High Court at Bombay challenging the validity of the notices issued against him by the 4th Income Tax Officer, Ward G, and c