Hence these appeals.
Aggrieved by that decision, the appellant took up the matter in appeal to the Division Bench of the Allahabad High Court.
D. Karkhanis, and A. G. Ratnaparkhi, for the respondents.
The Judgment of the Court was delivered by Hegde, J. Aggrieved by the decision of the Allahabad High Court in Misc.
319 and 320 of 1962.
Thereafter fresh assessments to income tax were made for the assessment years 1944 45 to 1947 48 taking into companysideration 1045 the disclosures made by the first respondent.
Immediately thereafter the first respondent filed two writ petitions before the Allahabad High Court challenging the validity of the numberices issued.
Appeals by special leave from the judgment and order dated July 11, 1967 of the Allahabad High Court in Special Appeal Nos.
After the institution of those writ petitions on April 8, 1958, the appellant issued three numberices to the respondent under s. 1,5 of the Act in respect of the chargeable accounting periods ending on October 14, 1944, November 4, 1945 and March 31, 1946.
Sen, P. L. Juneja, R. N. Sachthey and S. P. Nayar, for the appellant.
Writ Petitions Nos.
Thereafter the writ petitions filed by the first respondent were amended and the validity of those numberices was also challenged.
CIVIL APPELLATE JURISDICTION C.A. Nos.
For proper appreciation of the questions of law arising for decision in these appeals,, it is necessary to set out the material facts.
The income tax assessments for the assessment year 1944 45 and the excess profits tax assessment for the companyresponding chargeable accounting period ending on October 28, 1943 were set aside by the Income tax Appellate Tribunal with the direction that fresh orders of assessment be made in accordance with the directions given by the Tribunal.
On September 25, 1951, under a scheme for voluntary disclosure, the first respondent disclosed by means of an application a sum of Rs.
1057 and 1059 of 1957, the Income tax Officer, Gorakhpur has brought these appeals after obtaining special leave from this Court.
On October 1, 1951, the Hindu undivided family disrupted and there was a companyplete partition, which was accepted by the department as of that date.
There is numberdispute about those assessments.
Assessments were made on the family for income tax for the assessment years 1944 45 to 1947 48 and for excess profits tax for the companyresponding chargeable accounting periods respectively ending on October 28, 1943, October 16, 1944, November 4, 1945 and March 31 1946.
Subsequently numberices were issued under s. 13 1 of the Excess Profits Tax Act, 1940 to be hereinafter referred to as the Act on February 14, 1957 for all the four chargeable accounting periods ending on October 25, 1943, October 16, 1944, November 4, 1945 and March 31, 1946 in the name of the first respondent.
The first respondent Ram Prasad was the Karta of a Hindu undivided family which carried on business in the name and style of Ram Nath Ram Prasad.
257 and 258 of 1969.
2,08,450 and offered the same for taxation.
