( 1 ) THIS appeal is from an order of Mitra J. , dated November 23, 1966.

( 2 ) THE appellant made an application under Article 226 for the issue of a writ of certiorari to quash the records of the proceedings relating to orders dated April 6, 1964. The orders dated April 6, 1964, were passed by the revenue.

( 3 ) THE orders were passed under these circumstances. The appellant filed returns for the assessment years 1956-57 and 1957-58, and was assessed on March 30, 1961, and March 20, 1962, respectively. By letter dated September 2, 1963, the petitioner was called to produce his books of account for 2012 Ram-Navami and 2013 Ram-Navami on September 6, 1968. The petitioner produced the books of account before respondent No. 2 as required and respondent No. 2 asked the petitioner to explain why there was a difference between the amounts of certain commission paid by Searsole Coal Co. Ltd. to the petitioner as disclosed by that company and the amounts shown in the returns filed by the petitioner. On January 27, 1964, the petitioner received two notices under Sections 154/155 of the Income-tax Act, 1961. By these notices the petitioner was informed that in respect of the asse