Theory:

The story of 'The comet I' can be divided into Section I, which revolves around an amateur scientist named Manoj Dutta and his discovery; and Section II, which discloses the implications of Duttada's discovered comet.
 
Section I of the story was about Manoj Dutta, an amateur scientist whose life ambition was to discover a comet. His eight-inch telescope, Dibya Chakshu, which means 'divine eye', helped him to achieve his lifetime ambition, though his wife, Indrani Debi, had a dislike for it. The comet was named after him as 'Comet Dutta'. Duttada, being an introvert, did not enjoy participating in any of the events that had been conducted to appreciate his work. His wife agreed with his opinion, but for a different reason, as, she believed the comet would bring bad luck. Then, Duttada convinced his wife by explaining to her about the features of a comet, that a comet would not generally harm the Earth. But, the author gives out a clue to the readers that it was not so.
 
Section II of 'The comet I' narrates a discussion between Mr. John Macpherson and Mr. James, about the upcoming collision of Comet Dutta with the Earth and their efforts to avert it. It was decided to publish James's article on 'Comet Dutta,' with some modifications. Most importantly, it was decided to arrange for an international conference to find a solution to the collision of the comet with the Earth.