9911796707
TMI Blog1967 (7) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... was assessed on that income. The authorities proceeded to assess excess profits tax on the same income. Three notices were issued under section 13(1) of the Excess Profits Tax Act on February 14, 1957. Another notice under the same Act was issued on April 18, 1958, under section 15 of the same Act. Ram Prasad and others filed two writ petitions challenging the validity of the various notices issued under section 13(1) and 15 of the Act. The two connected writ petitions were allowed by a learned single judge of this court on December 8, 1961. The two connected special appeals by the Income-tax Officer, Gorakhpur, are directed against these orders, dated December 8, 1961. The main point urged for the petitioners before the learned single ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not the firm but the business that was the unit of assessment. As section 44 of the Income-tax Act was made applicable by section 21 of the Excess Profits Tax Act to the latter Act, the procedure applicable to an undissolved firm was attracted to a dissolved firm, and the partners continued to be liable jointly and severally even after dissolution as they were liable before dissolution. At the provisions of section 63 of the Income-tax Act were also made applicable to proceedings under the Excess Profits Tax Act notice could be issued to and served on a partner of the firm, even if by the date notice was issued the firm was dissolved. In that case the Supreme Court was dealing with a dissolved firm. In the present case we are dealing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act covers a Hindu undivided family. No doubt section 63, Income-tax Act, makes a definite mention of Hindu undivided family. But section 63, Income-tax Act, is largely concerned with the mode of service of notice. Section 63, Income-tax Act does not deal with the basic question whether it is permissible to proceed against a Hindu undivided family long after its dissolution. The orders under appeal can be supported on another short-ground. All the impugned notices have been addressed to M/s. Ram Nath Ram Prasad, Hindu undivided family. It is significant that notices issued in 1957-58 were addressed to the alleged Hindu undivided family, although it is common ground that the Hindu undivided family was disrupted by the year 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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