Judgment

J. L. KAPUR J.: These two appeals pursuant to special leave are brought against two orders of the Income-tax Appellate Tribunal (Calcutta Bench) dated November 28, 1952, passed in appeal No. I. T. A. 4067 of 1951-52 in respect of income-tax assessment for the assessment year ending 31.3.1944 & in appeal No. E. P. T. A. 391 of 1951-52 in respect of Excess Profits tax assessment of the appellant for the chargeable accounting period ending March 31, 1943. The original assesssee was R. B. Seth Teomal who was the manager of a Hindu Undivided Family. On Seth Teomal s death on 30-5-l944, Seth Ottanmal became the manager. He is now the appellant representing the Hindu Undivided Family. He will termed as the appellant in these appeals. Seth Teomal was carrying on the business of a railway contractor at Lalmonirhat in the district of Rangpur which is now in Pakistan. In April 1943 a notice was served on him under S. 22(2) of the Income-tax Act (hereinafter called the Act). He filed the return on 28-2-1944. The Income-tax Officer, Rangpur served notices on him under Ss. 24(4) and 23(2) for production of books etc. It appears that assessment proceedings continued before the Income-tax