SANKAR PRASAD MITRA, C. J.

( 1 ) THIS is an appeal from a judgment which Mr. Justice B. C. Mitra had delivered on the 14th March, 1966, on an application under Article 226 of the Constitution seeking appropriate writs for cancelling, rescinding, withdrawing and commanding the revenue authorities concerned to forbear from giving effect to certain notices dated February 20, I960, issued under Section 34 (1) (a) of the Indian I. T. Act, 1922.

( 2 ) THE respondents are the legal representatives of one Md. Safiulla who died on March 23, 1953. The deceased owned several houses and other properties at Tinsukia in Assam and was assessed under the Indian I. T. Act, 1922, at Dibrugarh.

( 3 ) ON December 24, 1954, the ITO, Dibrugarh, issued several notices under Section 34 (1a) of the Act on some of the heirs and legal representatives of the deceased on the ground that there was reason to believe that incomes for the years 1940-41 to 1947-48 had escaped assessment. The persons who were served with these notices made an application under Article 226 of the Constitution on February 18, 1957, challenging the legality of the proceedings proposed to be initiated under Section 34 (1a) of the Act

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