Judgment

VENKATARAMIAH, J.:- The only question which arises for consideration in these six appeals by certificate is whether an order of assessment passed under the Income-tax Act 1922 (hereinafter referred to as the Act) by the I.-T. O. in the case of a H. U. F. without holding an inquiry into the validity of the claim made within a reasonable time by a member of the Hindu family that a partition had taken place among the members of the family is liable to be merely cancelled in appeal by the Income-tax Appellate Tribunal (for short, the Tribunal) without a further direction to the assessing authority either to modify the assessment suitably or to pass a fresh order of assessment in accordance with law.

2. The assessee is a Hindu undivided family and the assessment years are 1955-56 and 1957-58 to 1961-62. An assessment order made on May 30, 1959 in respect of the assessment year 1955-56 had been set aside by the Appellate Assistant Commissioner on February 24, 1962, with a direction to make a fresh assessment. When fresh assessment proceedings were commenced pursuant to the above said direction in respect of the assessment year 1955-56. the assessment proceedings for the assessment