1. This is appeal arises out of a petition filed challenging a notice issued by the Income-tax Officer under Section 34, Income-tax Act and praying for a writ restraining the Income-tax Officer from proceeding further pursuant to that notice.

2. It appears that the firm of Purshottam Laxmidas, who are the second petitioners, was started on 28-10-1935 and in this firm there were two partners Dwarkadas Vussonji and Parmanand Odhavji. Dwarkadas died on 1-4-1946 and Vasantsen the first petitioner is his son. Another firm by the name of Vasantsen Dwarkadas was started on 28-1-1941 and in that firm there were three partners, Vasantsen the first petitioner, Narandas Shivji and Nanalal Odhavji, and this firm was dissolved on 24-10-1946.

The firm of Vasantsen Dwarkadas filed a return of income for the assessment year 1942-43 and it also claimed registration as a firm. The Income-tax Authorities refused registration and came to the conclusion that the firm of Vasantsen Dwarkadas belonged to Dwarkadas the father of the first petitioner, and it added the income of this firm to the income of Dwarkadas. In the subsequent assessment years Vasantsen Dwarkadas applied for registration but reg