A. D. V. REDDY, J.

( 1 ) THIS is a petition under Article 226 of the Constitution of india, for the issue of a writ or other appropriate order, to quash the order of dismissal passed on the three revision petitions filed by the petitioner before the Commissioner of Income-tax.

( 2 ) THE petitioner is a firm carrying on its business in bus transport and lorry services. It is contended that after the partition between Sri P. Venkatakrishnayya Naidu and his three sons on 15th december, 1957 the erstwhile co-perceners formed a partnership with effect from 16th December, 1957 and carried on transport and lorry business in the name of the assessee and as the registration of the firm was refused by both the Income-tax officer and the Appellate Assistant Commissioner, they went on, appeal to the tribunal, which decided in their favour and this was confirmed by the High court and thereafter registration was granted for the years 1962-63 and 1964- 65 but the Income-tax Officer making best judgment assessments under section 144 of the Income-tax Act of 1961 for the years 1965-66, 1966-67 and 1967-68 also refused registration of the firm under section 185 (5) of the Income-tax Act of 1961, tha

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