( 1 ) THIS is an assessees writ petition filed under Article 226 of the Constitution for a writ of certiorari quashing the judgment and order dated October 7, 1987, passed by the Income-tax appellate Tribunal, A-Bench, Allahabad, in Miscellaneous Application No. 61 (Allahabad) of 1987 (Kripa Shanker v. Wealth-tax Officer ).

( 2 ) FOR deciding the controversy involved, the facts of the case are not required to be elaborately stated. Ram Narain and Badri Prasad formed two different Hindu undivided families. Badri prasad died leaving behind Kripa Shanker as his heir and legal representative. As against the orders passed under the wealth-tax assessment for the assessment years 1978-79, 1979-80, 1980-81, 1981-82 and 1982-83, the petitioner filed appeals before the Commissioner of income-tax and Wealth-tax (Appeals), Agra, which were decided on October 20, 1986. As against the orders passed in the aforesaid appeals, the Wealth-tax Officer preferred appeals to the income-tax Appellate Tribunal in respect of the assessment years 1978-79 to 1982-83. These appeals were numbered as W. T. A. Nos. 26 to 30 (Allahabad of 1987 ). The Income-tax appellate Tribunal decided these appeals ex parte ag

Click Here to Read the rest of this document