( 1 ) WRIT Appeal No. 9 of 1958: This appeal is filed against the judgment of our learned brother Justice Kumarayya who dismissed a petition for the issue of a Writ of certiorari to quash the order of the Additional Income-tax Officer, Visakhapatnam, dated 31-3-1955. The facts giving rise to the appeal may be briefly stated:

( 2 ) THE appellant, one of the partners of a registered firm of Messrs. Vuppala Peda Venkata Ramaiah and Sons, submitted a return of income-tax on 31-1-1951 for the assessment year 1951-52. He declared an income of Rs. 30,823. 00 including therein a provisional sum of Rs. 10,986. 00 as his share of income from the aforesaid firm. At that time, the firms assessment was not completed. Therefore, the assesses requested the Taxing Officer to accept his share of the income from the profits derived by the firm as shown in the return as correct subject to the condition that the assessment may be revised by the Department as and when the firms assessment was completed. The Income-tax Officer acceded to the request and that is not in dispute now. Accordingly, he made an assessment determining the tax payable as Rs. 5,841. 00, Finally, the assessment of the Firm was made

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