Judgment

HEGDE, J.:- These appeals by special leave arise from the decision of the High Court of Andhra Pradesh in Writ Appeals Nos. 13 to 22 of 1!?65 on its file. Only one question of law arose for decision in those appeals, the very question arising for decision in these appeals and that question is whether the notices issued by the Income-tax Officer under Section 34 of the Indian Income-tax Act, 1922 (Which will be hereinafter called the Act) in March, 1962 on the respondent and her sisters are valid in law.

2. One Narayana Reddy was an income-tax assessee. He died on March 26, 1948, leaving behind him his widow Ramanamma and five daughters. On his death his widow took possession of the estate and was managing it. Subsequently misunderstanding appears to have arisen between her and some of her daughters. One of the daughters by name Sreedevamma filed a suit for removing her mother from management of the estate and for the appointment of a receiver. In that suit a Commissioner was ap pointed to take an inventory. The Commissioner, while taking the inventory, found an unregistered will dated March 4, 1948, in the safe. That will was purported to have been executed by Narayana Reddy