JUDGMENT - S.P. PRATAP, J.:---The short question with, as I understand, no precedent thereon of this Court-arising for determination in this Article 226 petition is :

Can, in the matter of an assessee's completed and concluded assessments, a summons under section 131(1) of the Income Tax Act (for short, the Act) be issued against him without there being in existence before the officer issuing the same a pending proceeding ?

2. Facts are but few and simple. The first petitioner is a partnership firm engaged in the business of general merchants, exporters and importers of agricultural and other products. The second petitioner is a partner of the first petitioner-firm. The first petitioner (hereafter the assessee) is assessed to income-tax, the financial/accounting year in that behalf being the Samvat Year.

3. The assessee submitted its income-tax returns for the assessment years 1972-73, 1973-74 and 1974-75. Of these, for the assessment years 1972-73 and 1973-74 assessment orders were passed on 21st March, 1975 and 14th April, 1975 respectively. Appeals against these orders and further appeals there from to the Income-tax Appellate Tribunal were all disposed of finally. For the assessme

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