Law:

Section:

JUDGMENT S.K. Kapur, J.-Firm Ganeshi Lal Sham Lal (hereinafter referred to as the assessee) was a Hindu undivided family, assessed as such up to the assessment year 1946-47. In the present reference we are concerned with the assessment years 1947-48 and 1952-53. During the assessment proceedings for the assessment year 1947-48, the assessee claimed that there was a total disruption of the family on 10th of July, 1945. The order made under section 25A of the Indian Income-tax Act, 1922, by the Income-tax Officer shows that 10th July, 1945, was the last day of the accounting year relevant to the assessment year 1946-47. By order dated the 28th of November, 1951, the Income-tax Officer, Business Circle, New Delhi, recognised the total disruption of the assessee with effect from the 10th of July, 1945. After the said order was passed under section 25A, assessments were made on some of the coparceners of the erstwhile Hindu undivided family for the assessment years 1947-48 onwards. The two coparceners put forth a claim before the Income-tax Officer that the business styled Hariram Shriram which was previously being carried on by the assessee was after the disruption carried on by them as partners in pursuance of an agreement of partnership. A claim for registration of the said partnership firm was also made before the Income-tax Officer who allowed the registration of the firm under section 26A of the said Act. It appears that in 1955 the Income-tax Officer received some information that the Hindu undivided family was really subsisting and had not, in fact, been dissolved. He, therefore, initiated proceedings under section 34 of the said Act for the assessment year 1947-48 on the ground that the Hindu undivided family was really subsisting and the order under section 25A was ineffective and bad in law having been obtained by misleading the Income-tax Officer. He also issued a notice to the assessee under section 22(2) with respect to the assessment year 1952-53. In compliance with the notices issued by the Income-tax Officer under section 34 of the said Act for the assessment year 1947-48 and under section 22(2) for the assessment year 1952-53, the assessee filed…

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