( 1 ) THIS appeal is directed against the judgment and order dated January 10, 1974, Selected Dalurband Coal Co. P. Ltd. v. I. T. O. , of this court in an application under article 226 of the Constitution. The appellants are Income-tax Officer, "g" Ward, Comp. Dist. II, and the Commissioner of Income-tax, West Bengal II. The respondent is M/s. Selected Dalurband Coal Co. Private Ltd. (hereinafter referred to as the "assessee-company" ). The assessee-company is the owner of a colliery known as Selected Sample Colliery in Raniganj, District Burdwan.

( 2 ) THE Income-tax Officer issued a notice dated March 12, 1970, to the assessee-company for the assessment year 1961-62 and also issued two notices both dated November 6, 1970, for the assessment years 1963-64 and 1965-66 under Section 147 of the Income-tax Act, 1961 (hereinafter referred to as "the Act. " ). The relevant accounting years of the assessee-company were years ending December 31,1960, December 31, 1962, and December 31, 1964, respectively. On February 11, 1971, the assessee-company filed a petition in the constitution writ jurisdiction, original side of this court, for a writ in the nature of mandamus commandin