P. SATYANARAYANA RAJU, J.

( 1 ) THIS is an application for the issue of a writ of prohibition restraining the Income-Tax Officer, Vijayawada, from making a de novo assessment.

( 2 ) IN order to appreciate the contentions raised in this petition, it is necessary to state the material facts. The petitioner is a firm consisting of five partners and carrying on commission and other kinds of business at Vijayawada. It was previously assessed in the status of a registered firm. For this assessment year 1952-53, the Income-tax Officer, Vijayawada, assessed the petitioner on the 28/06/1953, and determined its loss in a sum of Rs. 100980. 00. In making the assessment the officer treated the petitioner as an unregistered firm on the ground that it did not file an application for registration. Aggrieved by the said order, the petitioner preferred an appeal before the Appellate Assistant Commissioner of Income-tax who by his order dated the 17/09/1954, set aside the assessment and directed the Income-tax Officer to receive a duplicate application for registration from the petitioner and to deal with it according to law. By the time the appeal was disposed of, the officer who made the assessment

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