1. These four connected writ petitions are directed against a proceeding under S.132 of the income - tax Act, 1961 (hereafter referred to as the Act). The same questions of law have been raised in the four cases. Most of the facts are common. It will be therefore, be convenient to dispose of the four writ petitions by a common judgment.

2. At Meerut there is a firm under the name and style 'Seth Brothers'. The firm has been in existence for several years. Its constitution has been changed from time to time. The firm was reconstituted with effect from 2-4-1957. There are at present six partners in the firm. It has been assessed to income - tax. Assessment proceedings for the years 1960-61, 1961-62 and 1962-63 are pending before the Income - tax Officer, D - Ward, Meerut. The Commissioner of Income - tax U.P., Lu