P. K. BANERJEE, J.

( 1 ) THIS rule is directed against a notice under Section 274 read with Section 271 of the Income-tax Act, calling upon the petitioner to show cause why an order imposing a penalty should not be made, for the petitioner without reasonable cause failed to furnish the return which the petitioner is required to furnish by a notice given under Section 22 (1)/22 (2)/34 of the Indian Income-tax Act, 1922, or which the petitioner is required to furnish under Section 139 (1) or by a notice given under Section 139 (2)/148 of the Income-tax Act, 1961, or have without reasonable cause failed to furnish it within the time allowed and in the manner required by the said Section 139 (1) or by another notice asking the petitioner why a penalty should not be imposed for failure to pay the advance tax as required under the law. The petitioner is a partnership firm. The petitioner applied for registration of the firm but it was not allowed. The petitioner appealed against the order of refusal to grant registration under the provisions of the Income-tax Act. The said appeal, it is alleged, is still pending. For the assessment year 1963-64, respondent No. 1 assessed the total incom

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