( 1 ) THE facts in this case are shortly as follows :

( 2 ) THE petitioner is a firm carrying on business in 'partnership under the name and style of Laduram Taparia. According to the petitioner, it has 3 partners Laduram Taparia, Ganpat Ram Taparia and Bhairodan Maheswar. This firm was registered under Section 26a, Income-tax Act. It was duly assessed as such for the assessment years 1042-43, 1943-44, and 1944-45. In July 1947, the firm submitted a return for the assessment year 1945-46, showing a total income of Rs. 33,105/-, subsequently corrected as Rs. 33,703/. The Income-tax Officer had information that the constitution of the petitioner firm was not genuine, and he refused to continue the registration under Section 26a, Income-tax Act, and assessed the petitioner firm as an un-registered firm. He also added to the total income of the said firm, the total income of 5 other firms, namely, (1) Jagannath Hanumanbux, (2) Jagannath. Harnarayan, (3) Ganpatirai Jorawarmal, (4) Seth Laduram Taparia, and (5) Seth Laduram Taparia and Co. According to the Income-tax Officer, these were not bona fide firms but were benarni businesses carried on for the purpose of depriving the