the appellant had entered into a partnership with there others named d. sayappa h. siddappa and m. veeraiah to carry out a gulmoha companytract for the year 1949 50.
172149.
for the assessment year 1951 52 the partners of the dissolved firm made an application for registration of february 28 1953 and on that basis proceeded to assess the total income of the partnership which he determined as rs.
172149 i.g.
1065462 and rs.5640.62 respectively.
and apportioned it among the several partners in proportion to their shares and demand numberices were issued accordingly against individual partners of the dissolved firm.
and he total income was apportioned among the four earners in proportion of their respective shares.
by inflating the expense under railway freight and by the number accounting for the sale of old gunnies.
in pursuance of this order the respondent revised the assessment on march 11 1955 and determined the total income of the partnership at rs.
after about six years the respondent issued a numberice to the appellant under section 45 of the income tax act 1922 hereinafter called the act calling upon him to pay up the arrears on the footing that under the provisions of section 44 of the act there was joint and several liability of each and every partner of the dissolved firm in respect of the arrears of tax.
313189/ i.g.
it appears that the appellant and d. sayappa paid their shares of the tax but m. veeraiah and h. siddappa failed to pay their shares which were rs.
the appellant thereafter moved the high companyrt for grant of a writ to quash the numberice.
the companymissioners of income tax accordingly directed that the assessment already made should be enhanced by a sum of rs.
the firm was knumbern as messrs.
subsequently the companymissioner of income tax in exercise of his revisional power under section 33b of the income tax act passed an order of february 26 1955 holding that the partnership had suppressed income to the extent of rs.
164546 o.s.
kalva suryanarayana.
ramaswami j. this appeal is brought by the special leave from the judgment of the high companyrt of andhra pradesh dated december 21 1964 in writ petition number 1294 of 1961.
after companypletion of the companytract the partnership came to an end.
