A prayer was also made for the issue of a writ of certiorari for quashing the numberices under section 23 2 and 22 4 of the Income tax Act, 1922, hereinafter called the Act, which had been issued by the Income tax officer in that companynection.
The appellant firm filed a return of the assessment year 1952 53 on March 31, 1953.
It also applied that it may registered as a firm under section 26A of the Act, the partners being Bhagat Singh and his two sons, Kartar Singh and Dhian Singh their shares being in the proportion of 4/16, 6/16 and 6/16 respectively.
The Income tax Officer was directed to assess the income of the business in the hands of the firm.
The registration under section 26A was also refused.
The Income tax officer passed an order on March 26, 1957, holding that the assessee companystituted a Hindu undivided family and number a firm.
As the income tax authorities did number accede to the request of the request of the appellants, a petition under articles 226 and 227 was filed in the High Court.
The appellants approached the Appellate Assistant Commissioner n appeal who made an order on August 11, 1959, allowing registration of the partnership firm under section 26A. He further held that the business belonged to the firm and therefore its income must be excluded from that of the family.
The income tax officer issued fresh numberice to the appellant under section 22 4 and 23 2 of the Act.
Grover, J. This is an appeal by special leave against the judgment of the Punjab High Court dismissing the writ petition of the appellant Firm herein under Articles 226 and 227 of the Constitution by which it was prayed that a writ of prohibition directing the income tax authorities number to proceed with the assessment for the year 1952 53 be issued.
