J.L.KAPUR, J.

(1) THESE three appeals by special leave are brought against the judgment and order of the High Court of Bombay. The appellant in all the three appeals is the Commissioner of Income-tax but in each of the appeals the respondent is different i, e., one of the three shareholders of a private limited company A.C.E.C. Private (India) Limited which was carrying on business in India and made profits during the calendar year 1947. The accounting year is the calendar year ending December 31, 1948, and the relevant assessment year 1949-50. Although the company had earned large profits during the year 1947 it did not declare any dividend at the shareholders meeting held on December 4, 1948. On March 29, 1954, the Income-tax Officer passed an order under s. 23A(1) of the Income-tax Act, hereinafter termed the "Act", whereby the income of the company was in accordance with that provision, deemed to have been divided amongst the shareholders. By that order the following dividends were deemed to have been distributed amongst the three shareholders, each a respondent in one of the appeals.

MR. PaulRouffart : Rs. 1,09,859.00 Mr. Paul Victor Hermans : Rs. 1,0