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 unit