SHRIMAL, J.—In relation to assessment year 1960-61 notice under Section 13 (2) of the Expenditure Tax Act, 1957 (to be hereinafter referred to as the Act), was served on M/s. Gopichand B. Tholia, Gheewalon-ka-Rasta, Jaipur (to be referred to hereinafter as the assessee). Inspite of the notice having been served, no return was filed. A notice under Section 15 (4) of the Act was issued on February 16, 1962 and was served on the assessee. A second notice for hearing on February 28, 1962, was again served on the assessee. Rajendra Kumar Tholia appeared for the assessee. Though no return was filed, yet an oral plea was raised that the joint Hindu family stood partitioned by an award, dated January 3, 1958.

2. The assessees attention was invited, by the Expenditure Tax Officer, Central Circle-II, New Delhi, to the fact that one of the family properties, named and styled as Tholia Garden, was not devided among the family members in definite portions by metes and bounds. The alleged partition, therefore, was not complete within the meaning of Section 19 (1) of the Act. The assessee paid no head to the advice of the Expenditure Tax Officer and no return was filed. The assessment proceedings

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