( 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 assessee under the I. T. Act, 1961. He filed his return for the A. Ys. 1967-68, 1968-69 and 1969-70, within the period prescribed therefor. He was served with a notice under Section 143 (2) of the I. T. Act, 1961 on May 25, 1971, whereby he was called upon by the ITO 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 as June 17, 1971, which was subsequently adjourned to September 22, 1971. On that date, the appellant was heard by the ITO. He produced before the ITO, the payment certificate in original as given to him by the government, the bank pass book and other relevant documents in connection with the hearing of the assessment proceedings. No order of assessment was, however, passed and no notice of demand was sent to the appellants. On June 15, 1973, the appellant made an application for an I. T. cleara