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TMI Blog1971 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of this application. It was stated that there were no materials for the Income-tax Officer, to form any belief that there was any Hindu undivided family at the relevant time or that the income of the family had escaped assessment. The notice was also challenged on the ground that the notice had been served on the Hindu undivided family without indicating on whom the notices had to be served. The notices were vague, it was also urged. It seems that the facts and the reasons relied on for starting the proceedings under section 147 are that one Pannalal Bajaj, who was the father of the petitioner, had stated in connection with a suit being Suit No. 2006 of 1963 that there was a joint Hindu family and certain properties and assets belong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Shri Pannalal Bajaj in the aforesaid suit. Counsel for the petitioner drew my attention to several decisions and contended that no sufficient reasons had been indicated. Reliance was placed on the decision in the case of Chhugamal Rajpal v. S. P. Chaliha and on the decision of the Supreme Court in the case of Commissioner of Income-tax v. Burlop Dealers Ltd. Reliance was placed on the decision of the Supreme Court in the case of Sheo Nath Singh v. Appellate Assistant Commissioner of Income-tax. Whether there are reasons for reopening a particular assessment or not must necessarily depend on the facts of each particular case. The reasons indicated are the statements contained in the affidavit of Pannalal Bajaj. Prima facie those reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or colourable and it has in fact continued to be in existence. There is no evidence to that effect. The income-tax department did not make any enquiry. They did not find out whether the Hindu undivided family was in existence or not. They merely relied on the affidavit of Pannalal Bajaj. If the affidavit of Pannalal Bajaj be the source of their knowledge, then the said affidavit also indicated that the family had disrupted. It must be held in view of the fact that there was no plea or material for the income-tax department to form the belief that the said Hindu undivided family had continued and was in existence at the time when the notices under section 148 were served, in view of my judgment in the aforesaid case. It must be held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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