( 1 ) THESE two petitions under Article 226 of the Constitution were heard together and are being disposed of by a common order for they raise common questions of fact and law. Writ partition no. 1553 of 1958 relates to proceedings under Section 34 of the Income-tax Act and Rule 6-B of the Income-tax Rules in respect of the assessment year 1949-50 while writ petition No. 1370 of 1959 relates to similar proceedings for the assessment year 1950-51. The petitioners in case No. 1553 of 1958 are Shri Moti Chandra, Sri Kailash Nath, Shri Sarwan Lal Agarwal and Master krishna Chandra (minor), while the petitioners in the other case are Shri Moti Chandra and Shri sarwan Lal. The opposite party in both the cases is the Income-tax Officer, District III (ii), Kanpur. It is stated that a business was carried on in the name and style of Messrs. Roopnarain Ramchandra at kanpur and this business belonged to a firm which in the relevant accounting period was constituted under an instrument of partnership dated the 28th of March 1947. The constitution of the firm, according to this instrument of partnership, a copy of which is annexure c to the affidavit filed in support of petition