Jagadisan, J.-

The petition prays for a writ of certiorari under Article 226 of the Constitution to quash the order, dated 20th March, 1961, in G.I. No. S. 1002 of 1956-57 of the First Additional Income-tax Officer, Madurai. The petitioner, which is a limited company, is an assessee under the Indian Income-tax Act and the question raised is whether the Income-tax Officer had jurisdiction to pass the impugned order under section 35 of the Act.

There was an order of assessment on 29th March, 1957 of the assessee's income, profits and gains for the assessment year 1956-57. Its total income was determined at Rs. 5,69,396. The income-tax and super-tax payable thereon was fixed at Rs. 2,47,325. The super-tax was computed on the basis that it was entitled to a rebate of Rs. 1,42,349 at the rate of four annas in the rupee as provided for under the Finance Act, 1956. The assessee had not distributed any dividend for several of the previous years relevant to the assessment years 1946-47 to 1951-52. Action was therefore taken against the assessee under section 23-A of the Act by the Income-tax Officer. This resulted in appropriate orders under that provision. Giving effect to the order