Venkatswami, J.—These writ petitions have been preferred by four divided brothers, all sons of one S. L. Mannaji Rao, challenging the orders in revision passed by the Commissioner of Income Tax, Mysore, Bangalore, under section 264(1) of the Income Tax Act, 1961, and section 25(1) of the Wealth-tax Act, 1957. Each of the petitioner has preferred two separate petitions questioning the orders of the Commissioner both under the Income Tax Act and the Wealth-tax Act.

2. The assessment year in question in all these petition is 1963-64. The granting of relief to the petitioner depends on the determination of the question whether the writ petitioner, who are all assessees both under the Income Tax Act and the Wealth-tax Act, should be assessed as individuals or as members of a Hindu undivided family. In these circumstances, it is sufficient to consider the facts in one set of these writ petitions, filed by S. M. Ananda Rao, namely, Writ Petition No. 265 of 1966 and Writ Petition No. 272 of 1966, for the disposal of this batch of cases.

3. The facts of the case in Writ Petition No. 265 of 1966 are briefly as follows : The petitioner is one S. M. Ananda Rao, one of the sons of S. L.