Wanchoo, C.J.—This is an application by Firm Rasulji Buxji Kathawala against the Income-tax Commissioner, Delhi, and the Seventh Additional Income Tax Officer, Ajmer, holding his office at Udaipur, and also designated as Income Tax Officer, A Ward, Udaipur, under Art. 226 of the Consitution, for a writ in the nature of mandamus, prohibition or certiorari or any other appropriate writ, direction or order.

2. The case of the applicant is that it is a registered firm carrying on business of manufacturing and selling Kattha at Udaipur. The Income-Tax Officer, Ajmer, served a notice on the applicant on the 19th of March, 1954, under sec. 34 of the Income Tax Act calling upon him to make a return of his income for the assessment year 1945-46 on the ground that certain income had escaped assessment. The proceedings were later transferred to the Income-Tax Officer, A Ward, Udaipur, who was also designated as Seventh Additional Income Tax Officer. Ajmer. In pursuance of this notice, the applicant filed his return on the 10th March, 1955. At the same time, he took the objection that the Income Tax Officer Ajmer, who had issued the notice under sec. 34, had no jurisdiction to do so, and theref

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