( 1 ) THIS petition is purported to be made on behalf of the Hindu undivided family of which Mahabir Prosad Poddar is the karta. No returns were filed by the Hindu undivided family for the assessment years 1957-58 to 1961-62 and no assessments were made in respect of the said years until the time hereinafter mentioned. On the 16th March, 1963, the petitioner, Mahabir Prosad Poddar, as an individual, was served with four notices all dated the 19th February, 1963, purported to be under Section 148 of the Income-tax Act, 1961, by the second respondent-Income-tax Officer in respect of the assessment years 1958-59 to 1961-62 requiring the petitioner to file his returns for the said years as his income therefor had escaped assessment. A further notice under Section 148 dated the 7th March, 1963, in respect of the assessment year 1957-58 was issued by the said respondent-Income-tax Officer, after obtaining the necessary satisfaction of the Commissioner and served on Mahabir Prosad Poddar on the 16th March, 1963. Mahabir Prosad filed his returns for all the aforesaid five years on the 18th October, 1963, Notices under Section 142 (1) in respect of the above years were served