( 1 ) THIS petition under Article 226 of the Constitution of India seeks a writ of mandamus directing therespondents to make a refund of tax on provisional assessmentunder Section 141-A of the Income. tax Act, 1961 for the assessment year 1973-74.

( 2 ) THE petitioner, M/s. B. K. Khaiina and Co. Pvt. Ltd. is aprivate limited company (hereinafter called the Company ). Itcarries on business as machinery distributor and consulting engineers with registered office at 14-F, Cannaught Place, New Delhi. The Income-tax Officer, Special Circle IX, New Delhi, who had atthe relevant time the jurisdiction in respect of the assessment ofthe petitioner under the Income-tax Act, 196! (hereinafter referred to as the Act), issued on 23/05/1972 a notice of demand for payment of advance tax under Section 210 of the Actfor the assessment year 1973-74 (financial year 1972-73 ). Thecompany paid advance tax during the financial year 1972-73amounting to Rs. 2,13,0951 -. The Company furnished on 16/10/1973 its return of income for the assessment year 1973-74. la the return of income, the Company declared therein a loss o. frs. 1,65,2001 -. The statement of pre-paid taxes was given inpart II of