P. B. MUKHARJI, C. J.

( 1 ) THIS is an appeal from the order of K. L. Roy J. It was an application under article 226 of the Constitution of India. K. L. Roy J, India Foils Ltd. v. Income-tax Officer made the rule absolute and issued a writ of prohibition, commanding the respondent to forbear from proceeding any further with the impugned notice and with any other proceedings connected therewith.

( 2 ) A notice dated 11th March, 1969, relating to the assessment year 1962-63, purported to have been issued under Section 154/155 of the Income-tax Act, 1961, is the subject-matter of this application. The notice dated 11th March, 1969, reads as follows :"c/1/1-27/g Ward Dated 11th March, 1969 notice under Section 154/155 of the Income-tax Act, 1961. To, the Principal Officer, Name : Messrs, India Foils Ltd. , 11, Sooterkin Street, Calcutta. The assessment under Section 143 (3) for the assessment year 1962-63 made on 18th March, 1965, requires to be amended as there is a mistake apparent from the record within the meaning of Section 154/155 of the Income-tax Act, 1961. The rectification of the mistake, as per details given below, have the effect of enhancing the assessment or reducing th

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