DEBABRATA MOOKERJEE, J.

( 1 ) THIS is an application for a certificate under Article 133 of the Constitution in respect of a Division Bench decision whereby an order dismissing a writ application for quashing a notice under Section 34 of the Indian Income Tax Act was affirmed.

( 2 ) THE facts requiring to be stated for the limited purpose of this application are these: the petitioner was a partner of a firm called Balmukund Radheyshyam which carried on the business of commission agency in sale and purchase of cotton and cotton piece goods at Ratlam and Indore. The firm commenced business sometime in December, 1947, bat was dissolved in February, 1950. In August, 1952, one of the partners made a return of income of the said firm showing Rs. 18700/- and odd as net profits of the firm's first year of business, that is, the assessment year 1949-1950. An assessment was made on that basis and the tax assessed was duly paid. In October, 1955, the Income Tax Officer, (Central), Circle II, Calcutta, called upon the ex-partners of the said firm to produce certain books and accounts. This requisition was followed up by a notice on October, 22, issued under Section 34 of the Income Tax Act a

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