Judgement

GROVER, J.: This is an appeal by special leave against the judgment of the Punjab High Court dismissing the writ petition of appellants herein under Articles 226 and 227 of the Constitution by which it was prayed that a writ of prohibition directing the Income-tax authorities not to proceed with the assessment for the year 1952-53 be issued. A prayer was also made for the issue of a writ of certiorari for quashing the notices under Sections 23 (2) and 22 (4) of the Income-tax Act 1922 hereinafter called the Act, which had been issued by the Income-tax Officer in that connection. The appellant firm filed a return for the assessment year 1952-53 on March 31, 1953. It also applied that it may be registered as a firm under Section 26A of the Act, the partners being Bhagat Singh and his two sons Katar Singh and Dhian Singh, their shares being in the proportion of 4/16, 6/16 and 6/16 respectively. The Income-tax Officer passed an order on March 26, 1957 holding that the assessee constituted a Hindu Undivided Family and not a firm. The registration under Section 26A was also refused. The appellants approached the Appellate Assistant Commissioner in appeal who made an order on Aug