KALYAN JYOTI SENGUPTA, J.

( 1 ) IN spite of the direction no affidavit-in-opposition has been filed in this matter. Pursuant to the earlier order supplementary affidavit has been filed.

( 2 ) THIS petition is directed against an order dated April 25,1994, passed by respondent No. 3, namely, the Commissioner, Moradabad, and the Order dated April 30, 1996, passed by the Deputy Commissioner of Income-tax, Moradabad. The petitioners have also challenged various notices dated October 30, 1996 and March 12,1997, issued by the Deputy Commissioner of Income-tax (Assessment), Special Range, Moradabad. The short facts of the case are narrated hereunder :

( 3 ) THE first petitioner is having its principal place of business at Calcutta, as such since day one it has been filing returns in Calcutta and is being assessed by respondent No. 2. Petitioner No. 1 has a factory and registered office at Moradabad. On or about September 13, 1993, respondent No. 4 issued notices to petitioner No. 1 for filing returns in Moradabad as it is having its registered place of business thereat. Despite repeated representation made by petitioner No. 1 for withdrawal of this notice the said respondent went on ins

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