( 1 ) THE facts in this case are shortly as follows : For many years the petitioner's firm 'daulatram Rawatmal (hereinafter referred to as the 'firm') has been carrying on business at No. 178, Harrison Road. Calcutta. For the assessment years 1940-41 to 1945-46 the firm has been assessed in normal course and has paid the amount found due. On or about 30th November, 1954 the case of the petitioner firm was transferred under Section 5 (7a) of the Indian Income-tax Act to the Income-tax Officer, Central Circle VI, Calcutta, being respondent No. 1 in this application. On or about 21st March, 1956 the respondent No. 1 issued notice under Section 34 (1a) of the Indian Income-tax Act for the assessment years 1940-41 to 1945-46 upon the partners of the said firm, on the ground that the said Income-tax Officer had reasons to believe that the income, profits or gains assessable to income tax for several years mentioned in the said notices have partly or wholly escaped assessment and the income, profits, or gains, of the previous years which fall wholly or partly within the period beginning from 1st September, 1939 and ending on 31st March, 1946 and which have escaped assessm