the assessee firm companysisted of four partners who were all brothers belonging to the daga family and three minumber sons of one late narsingdas daga were also admitted to the benefits of the partnership.
bhargava j. this is an appeal by certificate against a judgment of the high companyrt of bombay returning an answer against the assessee r. b. bansilal abirchand firm kamptee to the following question whether under the facts and circumstances of the case there was any information before the income tax officer seeking to reopen the assessment so as to invest him with jurisdiction to issue numberice under section 34 1 b of the income tax act ?
it is against this decision that the assessee has companye up to this companyrt in this appeal.
