Judgment

RAMASWAMI, J.:- In these appeals which have been heard together a common question of law arises for determination, that is, whether the expression "any person who has not hitherto been assessed" in Section 18A (3) of the Income-tax Act, 1922 (hereinafter called the Act) after the Income Tax Amendment Act (Act 67 of 1949) should be interpreted so as to include a person who has only been provisionally assessed under Section 23B of that Act.

2. The respondents in these appeals are four persons - Mani Ram, Jagmohan, Kishandas, Bhagirathmal - partners of Shri Kishan Das, Dhankutti, Kanpur. They were members of a joint Hindu family carrying on business until they became divided in the middle of assessment year 1953-54. Thereafter they were carrying on the business in partnership. For the year 1953-54, the firm submitted a return showing loss. But in the next succeeding year 1954-55 it disclosed a profit and submitted a return. All the four partners filed returns individually on 27-9-1954 and they were provisionally assessed on their returns on 14-10-1954. But the regular assessment was made for this year only on 27-2-1958. The firm continued to make profits in the subsequent years