Judgement

Kania, C.J.I. : This is an appeal from a judgment of the High Court at Patna. It arises out of an income-tax reference made to the High Court under S. 66(1), Income-tax Act.

2. Briefly stated the facts are that a joint Hindu family, of which the present appellant was the karta , was assessed to income-tax for the year1939-40. In 1944 the Income-tax Officer considered that certain income of the family taxable in 1939-40 had escaped assessment. In the meanwhile, the joint family had become divided and necessary steps had been taken by the members to have an order passed under S. 25-A(1), Income-tax Act. The Income-tax Officer issued a notice in the name of joint Hindu family and served it on the appellant under S. 34 read with S. 22, Income-tax Act, to make a return in respect of the escaped income and the appellant sent a return in response to that notice. Thereafter, the Income-tax officer made an assessment on the escaped income of Rs. 37,098 and issued a notice of demand on the appellant as the karta and on the two other members of the joint family.

The notice was to require payment of the full amount of tax due on the escaped income and did not apportion the liability