SABYASACHI MUKHARJI, J.

( 1 ) THIS is an application challenging the notices under Section 148 of the Income-tax Act, 1961, for the assessment years 1951-52 to 1962-63 and the notices dated 7th June, 1968, under Section 142 (1) of the said Act for the assessment years 1951-52 to 1962-63. The petitioner was served with the notices for the opening of certain assessment of a Hindu undivided family, Messrs. Pannalal Bajaj Shyam Sundar Bajaj Various points were taken in support of this application. It was stated, that there were no materials for the Income-tax Officer, to form any belief that there was any Hindu undivided family at the relevant time or that the income of the family had escaped assessment. The notice was also challenged on the ground that the notice had been served on the Hindu undivided family without indicating on whom the notices had to be served. The notices were vague, it was also urged. It seems that the facts and the reasons relied on for starting the proceedings under Section 147 are that one Pannalal Bajaj, who was the father of the petitioner, had stated in connection with a suit being Suit No. 2006 of 1963 that there was a joint Hindu family and certain prope

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