1. This petition under artile 226 of the Constitution has been filed by the petitioner with a prayer, inter alia, for quashing the notices dated 28th April, 1964, 2nd October, 1964, and 24th December, 1964, issued to the petitioner under section 23(2) of the Indian Income-tax Act, 1922. The petitioner has also prayed for a writ in the nature of prohibition prohibiting the respondents from taking any steps in pursuance of the aforesaid notices or making any orders for assessment in pursuance thereof.

2. On 3rd of September, 1951, the petitioners mother filed a voluntary return for the assessment year 1948-49 with the respondents. In the said return she is alleged to have indicated that she was a partner in a firm with annas 0-7-0 share. A notice under section 23(2) of the Income-tax Act, 1922, was issued on the 20th December, 1951, on the basis of the aforesaid return and it is alleged that the said notice, which required the production of certain account books, was complied with by the petitioners mother. On that day there is a note in the order-sheet pointing out that a credit of Rs. 50,000 appears in the books of the firm and notice under section 34 of the Act should be i