S.B.Sinha, J.

1. In this writ application, the petitioner has prayed for issuance of a writ of certiorari for quashing a part of the demand notices as contained in annexures 2, 2/A and 2/B of the writ application whereby and whereunder interest has been charged on the petitioner under Sec.139(8) as well as under Sec.217 of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act").

2. The facts of the case lie in a very narrow compass.

3. For the assessment years 1980-81, 1981-82 and 1982-83, the petitioner was allegedly assessed in terms of Sec.147 of the said Act.

4. According to the petitioner, notices under Sec.148 of the Act were issued on April 16, 1983, which were served on the petitioner on May 17, 1983, and in compliance thereof, the petitioner submitted his returns in respect of the aforementioned assessment years on March 6, 1984.

5. By order dated November 19, 1984, the Income-tax Officer, Ward-A, Income-tax Circle-I, Dhanbad (respondent No. 1), completed the assessment proceedings and passed assessment orders for the aforementioned assessment years which are contained in annexures 1 and 1/B in respect of the assessment years 1980-81 and 1982-83 and i