Sukhdev Singh Kang, J.

1. Petitioners Nos. 1 to 3 are partners of a firm, M/s. Om Industries, Charkhi Dadri (petitioner No. 4), which is engaged in the business of commission agency and manufacture of gram dal, barley, ghat, etc. Petitioner No. 1, Devi Dayal, filed a return of income of the partnership firm for the assessment year 1971-72 on April 6, 1972, showing an income of Rs. 5,480 which was later on revised to Rs. 7,000. During the assessment proceedings, the Income-tax Officer, Bhiwani (respondent No. 3), took into possession certain documents from the Station House Officer, Dadri, and alleged that the same belonged to the petitioners. He issued notices to the petitioners under Section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and sought clarification from them. According to the Income-tax Officer, the petitioners had purchased 1,376 bags of gram dal which were not accounted for in the books of petitioner No. 4. The Income-tax Officer ultimately completed the assessment under Section 143(3) on February 22, 1973, and assessed the income of respondent No. 4 at Rs. 55,022. On appeal, the said assessment order was set aside and the case w