( 1 ) THIS is an application under Art, 226 of the Constitution for appropriate writs, for quashing of certain income-tax assessment proceeding taken against the petitioner under Section 34 of the Income Tax Act, 1922 as amended by Income Tax and Business Profits Tax (Amendment) Act 1948 (Act XLVIII (48) of 1948) and for prohibiting the Respondents from proceeding with the said assessment cases.

( 2 ) THE petitioner is a private limited company incorporated under the Companies Act. Its registered office is at 8 Clive Row, Calcutta.

( 3 ) THE petitioners' total income for the years 1942-1943, 1943-1944 and 1944-1945 were assessed to tax under Section 23 (3) of the Income Tax Act by Assessment Orders dated January 26, 1944, 12-2-1944 and February 15, 1945 respectively and the taxes demanded in respect of the said assessments were duly paid by the petitioner company.

( 4 ) BY three notices dated the 28-3-1951 issued under Section 34 of the Income Tax Act as amended by Act XLVIII (48) of 1948, the Income Tax Officer, Companies District I, Calcutta, called upon the petitioner to submit Returns of the petitioner's total income and total world income in respect of the said th