( 1 ) THE assessee-petitioner seeks the issued of the writ of certiorari or any other appropriate writ to quash the order of the ITO, C-Ward, Guntur, the first respondent herein, in G. I. R. No. S-918/c/76-77 dated 28/03/1980, as modified by the order of the AAC, Vijayawada, the second respondent, in Appeal No. 17-G/80-81 dated 11/11/1980, and by the order of the Income-tax Appellate Tribunal, Hyderabad Bench B, Hyderabad, in I. T. A. No. 239/hyderabad/81 darted 27/01/1982, and quash the same.

( 2 ) THE assessee had returned an income of Rs. 41,085 for the assessment year 1976-77. The assessment was completed on 9/09/1977, on a total income of Rs. 44,450. The income as returned by the assessee comprised of three items: Rs. 1. Property income 50 2. Share income earned by his three minor sons from M/s. Rajendrakumar Bafna and Co. , Guntur, under section 64 of the I. T. Act. 40,930

( 3 ) OTHER sources-interest 105 -------- 41,085 --------- 3. The ITO while accepting the figures furnished by the assessee, under s. 64 of the I. T. Act added as sum of Rs. 3,299 to the assessees income as income received by the assessees wife from M/s. Rajendrakumar Bafna and Co. However,