1. Aggrieved against the order of the Commissioner in his proceedings C. No. 1121 (107-117)/111 of 1987 dated 18-3-1988, the petitioners have approached this Court to quash the said order in relation to the assessment years 1964-65, 1971-72, 1973-74, 1975-76 and 1976-77 completed by the first respondent and direct him to set aside the orders passed by the first respondent on various grounds in Writ Petition No. 4221 of 1989.

2. In Writ Petition No. 4220 of 1989, the petitioners have prayed for a writ of prohibition prohibiting the first respondent from taking any proceedings against the petitioner in respect of arrears under the income-tax Act, 1961 ('the Act') or the Wealth-tax Act, 1957 of Venkata Naicken Trust, Randalls Road, Madras-7, in respect of assessment alleged to have been completed ore the Venkata Naicken Trust by the first respondent.

3. The first petitioner is a trust and the second petitioner is one Gouthaman, great grandson of Late Mandy Venkata Naicker who created the Trust known as Venkata Nicken Trust. It is stated that by notices dated 23-8-1981 and 1-2-1988 containing demands of taxes and penalties levied on the Venkata Naicken Trust were served on th