( 1 ) THE Order of the Court was delivered by the Hon ble The Chief Justice. This is an application under Article 226 of the Constitution of India for issuing a writ of certiorari to quash the orders of the First Additional income Tax Officer, Nellore dated 20-3-1954, and 31-3-1954. The assessees are members of a Hindu undivided family. On 18-3-1948, the Income Tax Officer, Nellore assessed them to income-tax for the assessment year 1947-48. In doing so, he had taken into consideration a sum of rs. 6,000/- as the share of the income of the joint family from the firm of c. P. V. Kotaiah Chetty and Co. Madras (Chillies Department ). In due course, the assessees paid the income-tax assessed on them. The assessment on the firm of Messrs. C. P. V. Kotaiah and Co. was completed only on 31-7-1951. By reason of that assessment the share of the profits of the assessees family for 1947-48 was found to be Rs. 21,659 instead of Rs. 6,000 which was the sum included in the assessment of the joint family by the assessment order dated 18-3-1948i On 15-2-1954 the Income-tax Officer gave the assessees notice to state their objections why the previous assessment dated 18-3-1948 should not be rectifi
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