Satish Chandra, J.

1. SRI Mahadeo Prasad, the petitioner, challenges the validity of notices issued under Section 148 of the I.T. Act, 1961, for the assessment years 1953-54 to 1963-64.

2. MAHADEO Prasad, the petitioner, was being assessed in the status of HUF consisting of himself, his mother, wife and three sons. For the assessment year 1949-50, the petitioner filed a return in his individual capacity on the footing that there had been a total partition under Section 25A of the Indian I.T. Act, 1922. In the alternative, he claimed partial partition of some of the joint family properties. Both these claims were initially negatived and the entire income was assessed in the hands of the HUF. The return filed by the petitioner in his individual capacity was finalised by holding that there was no income assessable in his individual capacity.

The HUF went up in appeal, and, ultimately, the Tribunal accepted that there had been a partial partition of some of the properties with effect from the different dates. In respect of the other sources of income, the matter was taken up in reference and this court in a decision reported in Mahadeo Prasad Rais v. ITO [1972] 84 ITR 48, held t