Judgment

SHAH J. : Balmukand Radheshayam-hereinafter called the firm -having its head office at Calcutta carried on business in commission agency, and cotton piece goods. The firm which consisted of four partneers-one of whom was Shivram Poddar, appellant in this appeal- was dissolved in February 1950 and it appears that thereupon its business was discontinued. For the assessment year 1949-50 one of the partners of the firm submitted a return of its income and it was assessed on October 28, 1952, in the status of an unregistered firm.

2. On March 28, 1955, the Income-tax Officer issued a notice under S. 34 read with S. 22(2) of the Indian Income-tax Act, 1922 addressed to the appellant as a partner of the firm at the time of its dissolution calling upon him to submit a return of the income of the firm for the year ending March 31, 1950. The appellant moved the High Court of Judicature at Calcutta for a writ of mandamus under Art.226 of the Constitution commanding the Income-tax Officer to forbear from giving effect to the notice. The petition was dismissed by D. N. Sinha, J., and that order was confirmed in appeal under the letters Patent by the High Court of Calcutta. This appeal i