DESAI, C. J. : This is a statement of a case submitted, at the instance of the Commissioner of Income-tax, U.P. by the Income-tax Appellate Tribunal, Allahabad Bench, to this Court inviting to answer the following question :

Whether the business of an Hindu undivided family on which notices under S. 13 of the E. P. T. Act had been served before the disruption of the Hindu undivided family could be subjected to E. P. T. after the disruption of the Hindu undivided family ?

The assessee is a Hindu undivided family which once carried on business in hemp and oilseeds in the name of Neeka Lal Jai Narain and the question is of being assessed to excess profits tax for two chargeable accounting periods, (1) 1-9-1939 to 14-11-1939 and (2) 15-11-1939 to 24-10-1940. Notices as required by S. 13 of the Excess Profits Tax Act were served upon the Karta of the Hindu undivided family on 8-6-1942. On 27-2-1943 it was assessed to the excess profits tax for the first chargeable accounting period but the assessment order was set aside because the assessment on the firm under the Indian Income-tax Act itself was reopened and another assessment order was passed on 31-5-1944. For the other chargea