Bhandari, J.—These four Writ petitions arise under the following circum-stances—

One Shri Mohanlal Sanghi died in the year 1951. The Income-tax Officer, A Ward, Jodhpur issued seven notices on Shri Roopnaryan Shah, who is petitioner in Writ Petition No. 248 of 1962, calling upon him to file the returns for the total income of the petitioner for the assessment years 1940-41, 1941-42, 1942-43, 1943-44, 1944-45, 1945-46 and 1946-47 under sec. 34 of the Indian Income-tax Act. Similar notices were also issued to Anil Kumar, minor, son of Shri Roopnarain Shah, who is petitioner in Writ Petition No. 249 of 1962, to Shrimati Ayodhya Kumari, wife of Shri Roopnarain Shah and daughter of Shri Mohanlal, who is petitioner in Writ Petition No. 250 of 1962, and to Shrimati Hulas Devi, widow of Shri Mohanlal Sanghi, who is petitioner in Writ Petition No. 251 of 1962. These notices are dated 28th March, 1962 and in the notices the various petitioners were described as legal heirs of late Shri Mohanlal Sanghi. The notices were issued on the ground that the said Income Tax Officer, had reason to believe that the income of these persons had escaped assessment for the various years referred to hereinbef

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