( 1 ) THIS appeal is directed against the judgment of the learned trial judge discharging the rule nisi obtained by the appellant on his petition under Article 226 of the Constitution.

( 2 ) THE appellant carries on his business as a Government contractor, and he is an assessed under the Income-tax Act, 1961. He filed his return for the assessment years 1967-68, 1968-69 and 1969-70 within the period prescribed therefor. He was served with a notice under Section 143 (2) of the Income-tax Act, 1961, on May 25, 1971, whereby he was called upon by the Income-tax Officer to appear and produce the relevant evidence in support of the returns filed by him. The date of hearing of the assessment proceedings was fixed on June 17, 1971, which was subsequently adjourned to September 22, 1971. On that date, the appellant was heard by the Income-tax Officer. He produced before the Income-tax Officer the payment certificate in original as given to him by the Government, the bank pass book and other relevant documents in connection with the heating of the assessment proceedings. No order of assessment was, however, passed and no notice of demand was sent to the appellant. On June 1