( 1 ) THE petitioner, Hazari Lal, has invoked the power of this Court under Article 226 of the constitution for issue of a writ of certiorari to quash a notice issued under Section 34 of the income Tax Act by the opposite-party to him on 4-1-1956, and for issue of a writ of prohibition directing the opposite party to refrain from taking proceedings for re-assessment of the petitioner for the assessment year 1946-47. The petitioner was a partner in Firm Hazari Lal Babu Lal at kanpur which was registered under Section 26-A of the Income-tax Act. He was an assessee in his personal capacity and for the year 1946-47 an assessment order under Section 23 (3) of the income Tax Act was passed in his case on 31-8-1946. For the following assessment year 1947-48 the order of assessment under Section 23 (3) of the Act was passed on 30-9-1947. On 15-1-1946, the wife of the petitioner purchased a house by means of a registered sale deed for a total price of Rs. 19,500/-, out of which Rs. 500/- had been paid as earnest money on 20-12-1945, and the balance of Rs. 19000/-was paid on the 15th of January, 1946, at the time of execution of the sale deed. The opposite-party, receiving information of the