1. THE petitioner in this case is Narsinghdas Bagree. It appears that he has been assessed to income tax for a period of twenty years or more in District 1 (1), Calcutta. Since the inception of his file, he was assessed in the status of an "individual" under G. I. R. No. I (1)/n-77/b. From the assessment year 1954-55 his status was changed to that of a "Hindu undivided family." It is stated that from the assessment year 1954-55, the petitioner filed returns in the status of a Hindu undivided family as well as that of an individual. Regular assessments in the status of H. U. F. were made under file No. I (i) 177/b but the returns made in the individual status were merely filed. A file was started, being G. I. R. No. I (1)/n-317/b of the petitioner in his H. U. F. but it was merely noted therein that as the H. U. F. of the petitioner has already been assessed in the other file, no further action was necessary. Returns have been filed up to the assessment year 1961-62. Some complaint has been made in the petition regarding the strange procedure adopted in mixing up the files, but in this application the learned Standing Counsel appearing on behalf of the petitioner has not pre