Judgement

MAHAJAN C.J.I. : This appeal arises from the judgment and decree dated 28-2-1945, of the High Court of Nagpur upholding the dismissal of the suit by the First Addl. District Judge, Nagpur, on 30-6-1938. The certificate for Leave to Appeal to this Court was granted on 23-2-1951. The circumstances giving rise to the Appeal are shortly these :

2. P.B. Deshmukh, deceased (now represented on record by his legal representatives) and S.B. Deshmukh, both cousins, formed a joint Hindu family of which the former was the manager. For facility of the management of business S.B. Deshmukh managed moneylending shops at Kelod and Rajegaon, while P.B. Deshmukh managed the shop at Badegaon. On 1-4-1930, the Income-tax Officer, Nagpur, issued a notice under S. 22 sub-s (2), Income-tax Act, against the three shops of the firm calling for the return of the total income of the joint family during 1928-29.

On 3-7-1930, M. K. Hirde, who held a general power of attorney from the two cousins, filed a return which was signed and verified by him as agent. Pursuant to a notice issued under S. 23(2) by the Income-tax Officer, the account books of the firm for 1924-19 were produced and P. B. Deshmukh was