Ramaswami, J.

1. In this case the assesses is a Hindu undivided family under the name of Sanichar San Bhim Sah of Katrasgarh which was assessed to income-tax for the assessment year 1945-46. In the course of the assessment proceeding the income-tax Officer found that the Hindu undivided family had deliberately concealed its income. The assessee had concealed its income in the shape of cash credits and the assessee had further maintained three sets of accounts for the purpose of concealing its income. In a statement made under Sec.37, Income-tax Act, Bhim Sah, a member of the undivided family, conceded that three sets of accounts were maintained in order to conceal the income. Bhim Sah further admitted that the "paicha khata in the books originally produced really represented sales that were sought to be concealed".

Finally the Income-tax Officer determined the total income of the assessee for the assessment year 1945-46, to be Rs. 70,440. This amount was reduced on appeal to the Appellate Assistant Commissioner by Rs. 10,488. Meanwhile the Income-tax Officer started a proceeding under Sec.28 (1) (c) of the Act against the undivided Hindu family for deliberate concealment of