B.P.Singh, J.

1. The petitioner-firm has prayed for the issuance of a writ in the nature of certiorari or mandamus or any other appropriate writ for quashing the notice issued by respondent No. 2 under Sec.148 of the Income-tax Act and Subsequent action taken in pursuance of the aforesaid notice. The relevant assessment year is 1973-74. It is the case of the petitioner that the notice has been issued under Sec.148 without any justification and is without jurisdiction.

2. The case of the petitioner is that it is an assessee under the Income-tax Act and is regularly assessed by the Income-tax Officer concerned under Section 143(3) read with Sec.182(1) of the Income-tax Act (hereinafter to be referred to as "the Act"). Its case is that in the course of the assessment proceedings, the petitioner-firm had filed its profit and loss account before the Income-tax Officer which disclosed payment of commission to persons who had transacted business on behalf of the petitioner amounting to Rs. 81,000 odd. This amount was shown in the purchase account. Moreover, the income-tax authorities made queries about the names and details of the persons to whom the commission had been allowed an