Rajagopalan, J.-These are applications under article 226 of the Constitution for issue of writs of prohibition directing the Income-tax officer to desist from continuing the assessment proceedings against the petitioner under the Income-tax Act for the assessment years 1952-53 and 1953-54.

The petitioner is the widow of Haji K.M. Ahmed Kutty. He had a twelve annas’ share in the partnership which consisted of himself and one Abdulla Ahmed Kutty who died on 5th July, 1950. His heirs were his two wives, three minor children by the first wife (the petitioner) and two minor children by the second wife. The partnership was reconstituted on 25th December, 1950 with three partners, the petitioner, Abdulla and Khader Kutti, brother of the petitioner. The three minor children of the petitioner were admitted to the benefits of that partnership with a total of eight annas’ share between them. The petitioner was entitled to a four annas’ share. This partnership also was registered under section 26-A of the Income-tax Act. After determining the income of the firm for the assessment year 1952-53, and after apportioning it between the sharers under section 23(5) of the Income-tax Act, the Income-ta

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