JUDGMENT

BISHAMBHAR DAYAL J. - These connected appeals arise out of writ petitions filed on behalf of several trading units and one trust governed by the members of a certain family in Firozabad against different orders passed by the Income Tax department against one or the other of them. Four of these Special Appeals Nos. 89, 90, 91 and 92 of 1967 have been field by the department against the orders of a learned single judge of this court and the other four appeals have been filed by the assessees being Special Appeals Nos. 123, 124, 125 and 127 of 1967. In Firozabad liquid gold is in great demand for decorating glass bangles which are manufactured at Firozabad and which is the main industry there. The learned single judge had given a pedigree in his judgment which brings out the relationship of different members of the family and whose names occur during the proceedings. The main business of the family was carried on in partnership under the name and style of "Firm Madan Mohan Damma Mal". Both Sarvasri Madan Mohan and Damma Mal are ancestors of the persons now living. Shri S. G. Chandra is now a leading member of the family and he is said to be carrying on business of all the units either himself or through the other members of the family. In the beginning the firm used to import liquid gold from England against import licences. But subsequently Firozabad Glass and Chemical Industries Ltd. was started in the year 1954 and liquid gold was manufactured by this limited company. The firm used to sell this liquid gold also manufactured by the company. After the manufacture of liquid gold had been started in Firozabad, a trust was created called "Madan Mohan Damma Mal Trust Society" for promotion of technical education and in order to provide funds for this Trust Society, the Firm Madan Mohan Damma Mal passed a resolution that liquid gold which was to be imported on the import licences till then left in the hands of the firm would be transferred at cost price to the Trust Society and the profits thus received by sale of that liquid gold would be profits of the Trust Society for the purpose of promoting the purpose of the Trust Society. Thus, a third unit in this group, namely, the Trust Society came into existence. The family was also carrying on the trade of preparing oil and this was done by the Madan Mohan Damma Mal Private Co. Limited. There was another unit called the "Firm Kumar Pharmaceutical Works" which was started in the year 1959, and originally owned by Surendra kumar. But it became a partnership in the year 1961, between Surendra kumar and Hemant kumar. All these units were housed in buildings belonging to the members of the family either at Kotla Road, Firozabad, or at Gher Khokhal. It may also be noted that within the compound of the buildings at Kotla Road, the office and the residence of the Income Tax Officer, Firozabad, were also stationed in the building belonging to a member of the family. In June, 1960, there was some misunderstanding between Shri G. C. Garg, the then Income Tax Officer, Firozabad and Shri S. G. Chandra and some other members of the family. As a result of this misunderstanding, complaints were made and all the case of this family were transferred in 1961, from Firozabad to the Income Tax Officer, (A) Ward, Agra. On the 6th of July, 1964, on account of some secret information sent in writing by the members of this family, the residence and the luggage of Shri G. C. Garg were searched and he was transferred to (c) Ward, Agra. He is still under suspension and enquiries are going on in the matter. The case of the assessees and the petitioners here in court is that this action greatly enraged not only Shri G. C. Garg but all the officers of the Income Tax department who combined together and decided to wreak vengeance upon the assessees. As a result of this scheme of teaching a lesson to the assessees, Shri F. D. Helms, who was the Inspecting Assistant Commissioner, Agra, at the investigation of Sh