J.M.Tandon, J.

1. M/s. Gheru Lal Bal Chand, Bhatinda (petitioner), is a partnership firm which was constituted with effect from 14th October, 1975, under a partnership deed executed by and between its five partners on 29th December, 1975. It has its office and business premises in Subhash Market at Bhatinda. It carries on the business of commission agency and that of sale and purchase of agricultural commodities like cotton, etc. The petitioner filed income-tax return for the assessment year 1977-78 on 30th July, 1977. The income-tax return for the assessment year 1978-79 was due to be filed by 30th July, 1978. On 11th April, 1978, the ITO, A-Ward, Bhatinda, visited the business premises of the petitioner for purpose of survey under Section 133 A of the I.T. Act (hereinafter "the Act"). During the course of survey, the ITO issued notice (annex. P-1) at 11-30 a.m. to the petitioner, which reads as under :

"Summons to assessees under Section 131 of the Income-tax Act 1961. Dated 11-4-1978 To M/s. Gheru Lal Bal Chand, Bhatinda, Whereas our attendance is required in connection with the proceedings under the Income-tax Act in your case-------you are hereby required personally to