Balakrishna Ayyar, J.-

This is a Petition for the issue of a writ prohibiting the Additional Income-tax Officer, Ootacamund, from continuing certain proceedings which he initiated by means of a notice issued under section 34 of the Income-tax Act, dated 6th February, 1957 and numbered as 86-S/45-46.

The petitioner is an assessee on the file of the Additional Income-tax Officer, Ootacamund, in G.I. No. 86-S. On 18th December, 1946, the Income-tax Officer assessed the petitioner on a total income of Rs. 5,143 under section 23 (3) of the Act. Subsequently, on 31st March, 1956, the Income-tax Officer re-assessed him on a total income of Rs. 39,568. In this amount was included a sum of Rs. 31,000 which the assessee alleged he had taken on loan from Messrs. Mangilal Inderchand, a firm carrying on business in Rajasthan, but which the Income-tax Officer held was Income from undisclosed sources.

The petitioner appealed to the Appellate Assistant Commissioner, Coimbatore and raised various contentions. One point that he took was that the Income-tax Officer had not judicially considered the evidence which he had tendered to show that the sum of Rs. 31,000 really represented a loan that he had ta

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