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JUDGMENT M.S. Menon, J.-The petitioner seeks the cancellation of three orders of the Income-tax Officer, Kottayam, Exhibits P2(a), P2(b) and P2(c ) dated November 17, 1955. Exhibit P2(a) relates to the assessment year 1124, Exhibit P2(b) to the assessment year 1950-51 and Exhibit P2(c) to the assessment year 1951-52. The concluding portions of the three orders read as follows : Exhibit P2(a): "Notice under section 41 was duly served on the assessee on December 6, 1954, and he was directed to show cause why penalty should not be imposed. His explanation is not satisfactory. I, therefore, hold that the assessee had deliberately concealed material particulars of income and manipulated accounts. The above offence comes within the purview of section 41 (1) (c) of the Travancore Income-tax Act. With the prior approval of the Inspecting Assistant Commissioner of Income-tax, Ernakulam, I impose a penalty of Rs. 5,000. This should be paid on or before December 17, 1955." Exhibit P2(b): "Notice under section 28(3) was duly served on the assessee on December 6, 1954, and he was directed to show cause why penalty should not be imposed. No proper explanation is available. I, therefore, hold that the assessee had deliberately concealed material particulars of income. The above offence comes within the purview of section 28(1)(c). With the prior approval of the Inspecting Assistant Commissioner of Income-tax, Erriakulam, I impose a penalty of Rs. 2,000. This should be paid on or before December 17, 1955." Exhibit P2(c) : "Notice under section 28(3) was duly served on the assessee on December 6, 1954, and he was directed to show cause why penalty should not be imposed. No proper explanation is available. I, therefore, hold that the assessee had deliberately concealed material particulars of income. The above offence comes within the purview of section 28(1)(c). With the prior approval of the Inspecting Assistant Commissioner of Income-tax, Ernakulam, I impose a penalty of Rs. 22,000. This should be paid on or before December 17, 1955." 2. The assessee was an unregistered firm trading under the name and style of M.P. Thomas & Co., Kottayam. It consisted of two partners, the…

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