CHIRANJI LAL RAMJI DAS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) These are six conjoint writ petitions under Articles 226 and 227 of the Constitution of India. In all of them the partics are the same. So are the essential facts and the questions to which they give rise. The only difference is that they pertain to different assessment years for purposes of income-tax. This judgment will govern them all.

(2.) First the facts. As a Hindu undivided family the petitioner firm M/s. Chiranji Lal Ramji Dass was carrying on business as commission agents. This family firm remained joint in status and business upto November, 13, 1955 when as a result of a partial partition the business assets were divided among the coparceners. Upto the assessment year 1956-57 the family was assessed in the status of HUF. Thereafter the profits arising from the business were assessed in the status of a registered firm. The petitioner firm was the commission agent of Ganesh Floor Mills and were working as such at various places In and out of Delhi.

(3.) The Central Bureau of Investigation raided the premises of the petitioner firm on January 19, 1965, at various places and during the search books of account and documents, apart from cash and jewellery, were seized.