RAJAGOPALAN, J

Petitioners were members of a Hindu undivided family, of which Balagurumurthi was the kartha till 25th January, 1946, when a partition was effected

Assessment proceedings for 1943-44 were completed on 30th September, 1944. During the pendency of those proceedings, on 4th September, 1944, a notice was issued which was served upon Balagurumurthi, who represented the assessee family. Proceedings for levy of penalty for concealment of income were thus initiated under section 28 of the Income-tax Act. Those proceedings terminated only on 18th March, 1948, when a penalty of Rs. 83, 000 was imposed on the assessee, which it should be remembered was the Hindu undivided family

Meanwhile, steps had been taken under section 25A of the Act to get the partition dated 25th January, 1946, recorded by the departmental authorities. The application was preferred on 18th September, 1946. That application was allowed by the Income-tax Officer on 31st December, 1948. In that partition the business in cloth, in connection with which penalty was subsequently levied, was allotted to Balagurumurthi

Balagurumurthi appears to have paid a portion of the penalty. He died on 20th April, 1