(1) These are connected petitions, common questions of law arise for decision in these petitions. Therefore, they can be dealt with in one order.

(2) All the petitioners are the children of one Nagappa. The question of their liability to be assessed for the assessment year 1958-59 arises in these petitions. Originally, Nagappa was assessed to tax the income with which we are concerned in these petitions. That assessment was set aside by this Court in I.T.R.C. No. 3 of 1962 on 13-8-1962. Thereafter, the Income Tax Officer, City Circle II, Respondent in these petitions, issued notices to the petitioners under section 148 of the Income Tax Act, 1961, to be hereinafter referred to as "the Act". The petitioners in Writ Petition Nos. 583, 584, 585 and 588 of 1963 are minors. Notices have been issued in their individual names and not in the name of their guardian. The notices issued to the Petitioners were served on K. Shivanna the clerk of Nagappa, the petitioners' father. For the assessment year in question all these petitions had previously submitted returns under Section 22 of the Indian Income Tax Act, 1922. The Income Tax Officer held them to be not assessable. On the other hand