TMI Blog1971 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... e(s) : SABYASACHI MUKHERJEE. JUDGMENT SABYASACHI MUKHARJI J.- This is an application challenging the notices under section 148 of the Income-tax Act, 1961, for the assessment years 1951-52 to 1962-63 and the notices dated 7th June, 1968, under section 142(1) of the said Act for the assessment years 1951-52 to 1962-63. The petitioner was served with the notices for the opening of certain assessment of a Hindu undivided family, Messrs. Pannalal Bajaj Shyam Sundar Bajaj. Various points were taken in support 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there were materials before the Income-tax Officer to initiate the proceedings for the reopening of the assessment of the said Hindu undivided family. The reasons for initiating the proceedings had been produced before me and also indicated to a certain extent in the affidavit on behalf of the respondents. It appears that the main reason for reopening the said assessment was that the Hindu undivided family had certain income which had escaped assessment and that information was obtained from the affidavit 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 Rajp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n disrupted, the assessment of the said Hindu undivided family cannot be reopened after disruption even for the period when it was joint. In the case of Rameswar Sarkar v. Income-tax Officer, I have held that after disruption of the Hindu undivided family that family cannot be proceeded against in respect of its income, if that family was never assessed to tax before. The income-tax department, however, can proceed if the income-tax department is of the opinion that the so-called disruption was fraudulent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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