( 1 ) THIS appeal arises out of the judgment and order dated February 2, 1972, passed by Sabyasachi Mukharji J. (New Central Jute Mills Co. Ltd. v. Dwijendralal Brahmackari ). By and under the said judgment and order, his Lordship was pleased to make the rule nisi issued in the matter absolute and was pleased to quash a notice dated the 5th June, 1969, mentioned in the petition issued under Section 131 of the Income-tax Act, 1961. His Lordship made it clear that the order of his Lordship would not prevent the appellants (who were respondents in the application) from taking any step for discovery and inspection of documents mentioned in the notice under Section 131 of the Income-tax Act in accordance with the provisions of law.

( 2 ) ALTHOUGH the ambit of this appeal falls within a narrow compass we have to recite the facts leading to the making of the above-mentioned application in the writ jurisdiction of this court by the respondents in order to appreciate the issues involved herein.

( 3 ) THE respondents, New Central Jute Mills Co. Ltd. , in the said application in the court of first instance made under Article 226 of the Constitution sought to have the notice dated