Judgement

SUBBA RAO, J. : This appeal by special leave arises out of the order of the High Court of Judicature at Allahabad quashing the notice issued by the appellant under S. 34 of the India Income-tax Act, 1922, hereinafter called the Act, to the respondent as the karta of a Hindu undivided family for the assessment year 1955-56.

2. The facts may be briefly stated. Up to the assessment year 1952-53, the respondent, Bachulal Kapoor, was assessed to income-tax as karta of the Hindu undivided family consisting of himself, his wife and a minor son. In a suit filed by the wife and the son of Bachulal Kapoor against him, a compromise was effected between the parties and on October 20, 1952, a compromise decree was passed. On January 18, 1954, the Income-tax Officer, A-Ward, Lucknow, passed an order accepting the claim under S. 25-A by the respondent that the family was partitioned. For the assessment years 1953-54, 1954-55 and 1955-56, the members of the family were assessed as individuals. On March 24, 1960 the Income-tax Officer issued a notice under S. 34 of the Act to the respondent as the karta of the Hindu undivided family requiring him to file a return within the prescribed time