( 1 ) THE petitioner, Shri Ganesh Chandra Khan, in this application under article 226 of the Constitution, challenges three notices all dated 25th of May, 1971, issued under Section 148 of the Income-tax Act, 1961, by the Income-tax Officer, "a" Ward, Hooghly, for the assessment years 1963-64, 1964-65 and 1965-66. It is the case of the petitioner that the petitioner No. 1 is one of the trustees of the separated trust of one Jogendra Chandra Khan. The other trustee is Smt. Annapurna Khan, wife of the petitioner. The petitioner states that the petitioner is the sole beneficiary of the said trust. For the assessment year 1963-64, the petitioner filed a return showing an income of Rs. 9,617. The Income-tax Officer, however, computed the total income of the petitioner at a sum of Rs. 15,038 of which the house property income was computed at Rs. 11,582. The immovable properties which were subjected to tax included one house property being premises No. 9/1, Gariahat Road, P. S. Ballygunge, District 24-Parganas. It is this property which has led to the controversy in this proceeding. For the assessment years 1964-65 and 1965-66, the total income of the petitioner w