Honble Dr. LAKSHMANAN, CJ.–The parties to the three appeals are one and the same and, therefore, by consent of both parties all the three appeals were taken up together for disposal.

(2). The writ petition was filed by the appellant to quash the notice issued under Sec. 148 of the Act, 1961 dated 7.12.1998 (Exh. 4) and for a mandamus commodity the respondent No.2 to cancel or withdraw the notice issued under Sec. 148 of the Act and for other incidental reliefs. The writ petition was dismissed by the learned Single Judge on two grounds:-(i) the learned Judge has said that there is no infirmity in the assessment order passed by the Tribunal and that (ii) there is an alternative remedy available for the appellant to approach the Authorities under the Income Tax Act. Aggrieved by the above ruling the writ petitioners have come up in appeal.

(3). An objection was raised by the Income-tax Department on the maintainability of the writ petition which has been filed against the notice dated 7.12.1997 (Exh.4) issued by the Assistant Commissioner, Investigation Circle, Ajmer under Section 148 of the Act. In the said notice the Assistant Commissioner has proposed to assess the income for the ass

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