( 1 ) THIS is an application under Article 226 of the Constitution of India in the constitutional writ jurisdiction of this court, inter alia, for the issue of a writ in the nature of certiorari for quashing the impugned order dated May 13, 1971 made by the Income-tax Appellate Tribunal, "a" Bench, Calcutta, on the miscellaneous application of the petitioner in the I. T. As. Nos. 14078 and 14079 of 1967-68 for the assessment years 1960-61 and 1961-62 and for a direction for re-hearing the I. T. A. No. 11416 of 1967-68, I. T. A. No. 11419 of 1967-68 and I. T. A. No. 14077 of 1967-68.

( 2 ) THE facts leading to the present application as stated in the petition are set out hereunder : the petitioner is a partnership firm. One Durga Prasad Nathani carried on business under the name and style of M/s. Shew Paper Exchange with effect from January 24, 1958. After November 10, 1958, i. e. , the closing date of the accounting year of the said business, the adoptive mother of Durga Prasad and Durga Prasad formed a partnership firm under the name and style of M/s. Shew Paper Exchange. Subsequently, a deed of partnership was executed on January 27, 1959, in respect of the said