( 1 ) FIRM Ganeshi Lal Sham Lal (hereinafter REFERRED TO as assessee) was Hindu undivided family, assessed as such up to the assessment year 1946-47. In the present reference we are concerned with the assessment years 1947-48 and 1952-53.

( 2 ) DURING the assessment proceedings for the asssessment year 1947-48 the assessee claimed that there -was a total disruption of family on 10th of July 1945. The order made under section 25a of the Indian Income-tax Act 1922 by the Income-tax Officer shows that 10th July 1945 was the last day of the accounting year relevant to the assessment year 1946- 47. By order dated the 28th of November 1951 the Income-tax Officer, Business, Circle, New Delhi, recognized the total disruption of the assessee with effect from the 10th of July 1945. After the said order was passed under section 25a, assece of the notices under section 34 with respect to the assessment year 1947-48 and under section 22 (2) with respect to the assesssment year 1952-53 the Income-tax Officer called upon the assessee to show cause why assessee s claim under section 25a of the said Act, which had been accepted by the Income-tax Officer by his order dated the 28th No