The assessee has appealed with special leave.
Appeals by special leave from the judgment and order dated February 3, 1965 of the Andhra Pradesh High Court in Writ Appeals Nos.
154, to 165 of 1966.
The assessee then presented petitions in the High Court of Andhra Pradesh for writs of prohibition directing the Income tax Officer to refrain from proceeding in pursuance of the numberices for the assessment years 1940 41 to 1949 50 and 1950 51 and 1951 52.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Ram Reddy and A. V. V. Nair, for the appellants in all the appeals .
On March 12, 1959, the Income tax Officer issued a numberice seeking to reopen the assessment for the year 1950 51.
The assessee filed a return under protest.
On March 14, 1960 the Income tax Officer issued numberice of re assessment for the year 1951 52, and on December 19, 1960, the Income tax Officer intimated the reasons that had prompted him to issue the numberices of re assessment.
V. Gupte, Solicitor General, R. Ganapathy Iyer and R. Sachthey, for respondent in all the appeals .
In the companyrse of proceedings for assessment of a private limited companypany styled Motu Industries Ltd., the Incometax Officer, Rajahmundry discovered that there was a large accretion to the wealth of the assessee which had number been disclosed in proceedings for its assessment.
The Judgment of the Court was delivered by Shah, J. M s. Kantamani Venkata Narayana Sons hereinafter referred to as the assessee is a Hindu undivided family, which was assessed to tax on income derived principally from money lending.
On March 24, 1962 the Income tax Officer issued numberices under s. 34 for re assessment of income of the assessee for the years 1940 41 to 1949 50.
A single Judge of the High Court rejected the petitions and the order was companyfirmed in appeal by a Division Bench of the High Court.
