Judgement

HIDAYATULLAH, J. : This appeal, by special leave of this Court, is directed against the judgment and order of the High Court of Judicature at Bombay dated 26-2-1953, in Appeal No. 108 of 1952. By that judgment, the Divisional Bench .(Chagla, C. J. and Shah, J.) declined to interfere, in Letters Patent Appeal, with the judgment of Tendolkar, J. dated 8-7-1952, in Miscellaneous Application No. 48 of 1952. In the petition which was originally filed in the High Court under Art. 226 of the Constitution, a writ of mandamus was asked against the Union of India and two Income-tax Officers to compel them to give effect to the appellate order of the Appellate Assistant Commissioner of I. T. F. Range, Bombay, dated 29-4-1949. The High Court in both the judgments declined the writ.

2. The facts of the case are as follows : The appellant, Messrs. Sarupchand and Hukamchaud and Co., (hereinafter referred to as the assessee firm) was carrying on business, inter alia as Shroffs, merchants and commission agents at Bombay, Indore, Ujjain and Calcutta. It had, in the relevant account years, two partners, Sir Sarupchand Hukamdhand and Sri Hiralal Kalyanmal. The two partners were also separately