SIVARAMAN NAIR, J, J.

( 1 ) THE commissioner of Income-tax, Visakhapatnam, and the Assistant Commissioner of Income-tax, Circle-I, Vijayawada, are the petitioners. They have filed this writ petition, seeking the issue of a writ of certiorari to quash the order of the Income-tax Appellate Tribunal, B-Bench, Hyderabad, in Miscellaneous Petition No. 85, dated 29/04/1991, so as to restore the order of the Income-tax Appellate Tribunal in I. T. A. Nos. 756 to 759/ (Hyd) of 1986 dated 13/09/1990.

( 2 ) THE facts which led to the filing of the writ petition are the following : The second respondent was an assessee on the file of the second petitioner. For the assessment years 1977-78, 1978-79 and 1979-80 assessment orders were issued determining the income chargeable to tax of the second respondent as Rs. 1,01,470, Rs. 1,19,178 and Rs. 1,19,420, respectively. Those assessments were made virtually accepting the returns filed by the assessee. A survey operation conducted by the Department under section 133a of the Income-tax Act, 1961, on 11/09/1980, revealed some secret books of account of the second respondent. The Department thereupon issued notices under section 148 of the Income-tax Act

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