JUDGMENT

Gulati, J. - This petition under Article 226 of the Constitution is directed against an order dated December 31, 1971, passed u/s 154/155 of the Income Tax Act, 1961.

2. The assessee is a partner in a firm called "M/s. Rajendra Silica works". She had also income from royalty, interest on securities, ground rent and property. For the past several years the petitioner is being assessed to Income Tax in respect of the income arising to her from her share in the partnership firm. The income from other sources is being assessed in the hands of her husband u/s 16(3)(a)(iii) of the Indian Income Tax Act, 1922, and since the coming into force of the Income Tax Act, 1961, is being assessed under Clause (iii) of Section 64 of that Act, presumably because the income from those sources arises to the petitioner from assets transferred to her by her husband. Similar assessments were made in respect of the assessment year 1967-68, when the income arising from the partnership was assessed in the hands of the petitioner, while the income arising from other sources was assessed in the hands of her husband. Later on, the Income Tax Officer appears to have formed the opinion that by virtue of t