Judgment

G. K. MITTER

( 1 ) THIS group of five appeals by special leave arises out of a common order made under Art. 226 of the Constitution of the High Court of Judicature at Madras. The appeals involve the interpretation of S. 35 (5) of the Income-tax Act, l922.

( 2 ) THE facts in Civil Appeal No. 2154 of 1966 - relevant for the disposal of the appeal, taken by way of sample, are as follows. The respondent along with his four brothers were partners of a registered firm carrying on business in gunnies. The assessment of the firm for the year l943-44 was completed on 22/01/1946 and the share Income of each partner was determined at Rs. 8,265. The assessment of the respondent as individual was completed on 24/01/1946 wherein was included his income from the partnership just noted. Subsequently, the assessment of the firm was reopened by proceedings under S. 34 (1) (a) of the Act and a sum of Rs. 90,000 was added to the income of the firm liable to be brought to tax. The notice under S. 34 was issued on 11/09/1952 and the reassessment of the firm took place of 30/05/1959. On 24/07/1959 notice under S. 35 (5) of the Act was served on the respondent for rectification of his assessment as