( 1 ) THIS is an appeal from the judgment and order of Sabyasachi Mukharji J. dated April 28, 1972, whereby the rule nisi obtained by the appellant on an application under Article 226 was discharged.

( 2 ) THE appellant is a partnership-firm registered under the Indian Partnership Act, 1932, carrying on the business of manufacture and sale of buckets. For the assessment year 1958-59 (accounting period ending on December 31, 1957j, the appellant was assessed by the respondent No. 1 on an income of Rs 32,562 as computed according to the order of assessment dated January 30, 1959. According to the appellant, at the time of assessment, its representative produced copies of account of each creditor and disclosed fully and truly all transactions with each of the parties on production of all relevant vouchers, discharged hundis, statements of payments of interest with receipts, confirmation letters of creditors with respective income-tax file numbers, as asked for, also balance-sheets, profit and loss accounts and necessary documents. The ITO completed the assessment on his satisfaction with the said materials.

( 3 ) ON March 27, 1967, the appellant received a not