( 1 ) IN this rule, the petitioner Ashoka Marketing Ltd. , challenges eight notices issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act" ). The notices for the assessment years 1953-54, 1954-55, 1955-56 and 1956-57 are all dated the 10th May, 1966. The notice for the assessment year 1957-58 is dated the 18th February, 1966. The notices for the assessment years 1958-59, 1959-60 and 1960-61 are all dated the 20th January, 1967.

( 2 ) DR. Debi Pal, learned advocate, appearing on behalf of the petitioner submits that, although several grounds have been taken in the petition, this matter can be disposed of on one short point. In order to appreciate the point it would be necessary to set out the reasons recorded by the Income-tax Officers before the issue of the eight impugned notices. Before I set out the recorded reasons I may mention that although the reasons for these eight years have been recorded by the two Income-tax Officers, viz. , Mr. D. L. Brahamchari and Mr. K. Dasgupta, and although there are eight different reasons recorded for the respective assessment years, curiously enough the recorded reasons are word for word the