( 1 ) THIS appeal is on behalf of the revenue and has arisen out of an order made by our learned brother, T. K. Basu J. , in Matter No. 53 of 1967, by which order his Lordship has granted a writ in the nature of mandamus directing the revenue who were the respondents before his Lordship to "forthwith recall, cancel and withdraw the notice dated the 16th November, 1966, issued by the respondent No. 1 and a writ in the nature of prohibition restraining the respondents to forbear from giving any effect to the said notice. The respondents would, however, be at liberty to proceed according to law". That order allowing the reliefs prayed for in an application under Article 226 of the Constitution arose in the following circumstances : the respondent before us, Calcutta Chromotype (Private) Ltd. , is a company incorporated under the Indian Companies Act and carries on business, inter alia, as manufacturers of playing cards, printers and lithographers. The assessment of the total income for the year 1960-61, under Section 23 (3) of the Indian Income-tax, 1922, was computed at Rs. 1. 62,271. After assessment for the year 1960-61 was completed by the Income-tax Officer, they