Chandrakantaraj Urs, J.—The petitioner in this writ petition has assailed the legality of the order date July 14, 1978, passed by the Tax Recovery Office-III, Bangalore (2nd respondent herein), passed under r. 61 of Sch, II to the I.T. Act, 1961 (hereinafter referred to as "the Act"), as well as the order date December 30, 1978, passed under sub-r. 1(c) of r. 86 of Sch. II to the Act, in appeal, by the 1st respondent, Commissioner of Income Tax, Karnataka-I.

2. The petitioner is a contractor by profession and is also an assessee borne on the file of the ITO, Assessment-2 Circle II, Bangalore. He was assessed to Income Tax for the relevant assessment years 1968-69 and 1972-73. Aggrieved by the assessment orders, he preferred appeals the AAC partly allowed the appeal relating to the assessment year 1968-69 and in respect of the assessment year 1972-73, he confirmed the assessment order made by the ITO. Aggrieved by the orders of the AAC, the petitioner preferred revision petitions to the 1st respondent-Commissioner of Income Tax, Karnataka-I, Bangalore, under s. 264 of the Act on November 17, 1977, which were pending on the date of the filing of this petition. The ITO, in the