Chandrakantaraj, J.—These two writ petitioners are disposed of by the following common order inasmuch as the petitioner is one and the same as well as the questions of fact and questions of law are common to both.

2. The petitioner was a partner in a firm known as "Ramco Swadeshi" having 31 per cent. interest in the firm. For the assessment year 1973-74, pursuant to an order passed under s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") the petitioner paid a sum of Rs. 94,179 as advance tax and also a further sum of Rs. 4,883.89 had been deducted as tax at source under the Act. The petitioner also paid for that assessment year a sum of Rs. 2,367 on self-assessment when he filed his return before any assessment order was passed by the respondent IIIrd ITO, II Circle, Bangalore. Thus, the total tax paid by the assesses petitioner for the relevant assessment year was Rs. 1,01,420.89. Similarly, for the assessment year 1975-76, in W.P. No. 1289/1980, he had paid advance tax of Rs. 51,966 and tax deducted at source amounted to Rs. 5,580.75. He paid the tax on self-assessment in the sum of Rs. 11,850 making up the total sum of Rs. 69,396.75 before any as