( 1 ) THE facts in this case lie within a short compass. It appears that the income-tax department found large sums of money to have been paid to one Mahabir Prasad Poddar in course of business. The amount involved is about Rs. 35 lakhs. Enquiries revealed that Mahabir Prasad Poddar was never assessed to tax in any capacity. The income-tax department was not aware as to who this Mahabir Prasad Poddar was. In the premises, notices were issued under Section 139 (2) of the Income-tax Act, 1961, for the assessment year 1962-63, on the information that the said Mahabir Prasad Poddar had received Rs. 2,33,763. 53 from the Indian General Navigation and Railway Co. , Calcutta. On January 16, 1963, Mahabir Prasad Poddar was examined under Section 131 of the Income-tax Act, 1961. Thereafter, on February 19, 1963, notices under Section 148 of the Income-tax Act, 1961, were issued in respect of the assessment years 1958-59 to 1961-62 and on March 7, 1963, notices under section 148 of the Income-tax Act, 1961, were issued for the year 1957-58. All the said notices were addressed to Mahabir Prasad Poddar as such without indicating as to in what capacity the said notices