Subba Rao, J. - (1.) This appeal by special leave is directed against the judgment and order of the Kerala High Court issuing appropriate writs under article 226 of the Constitution against the appellant and the second respondent.
(2.) One S. P. Sadanandan, resident of Kozhikode, died on July 10, 1948, leaving a registered will dated June 23, 1948. Respondent No. 1 is his widow. Under the said will the testator appointed his widow, the 1st respondent herein, his eldest son, Earnest Devadas Sadanandan, and one Paramasivan, a chartered account of Kozhikode, as his executors. The family of the testator consisted of his widow, 2 sons, 3 daughters and a grandson through a deceased daughter. Under the will various bequests were made.
(3.) S. P. Sadanandan was assessed to income-tax for the years 1945-46 to 1949-50. The Income-tax Officer, after the assessees death, discovered that there was a large scale evasion of tax by the assessee and on that ground on March 20, 1954, issued notices under section 34 of the Income Tax Act, 1922, hereinafter called the Act, and they were addressed to "late S. P. Sadanandan by his legal heirs E. D. Sadanandan and others, Kozhikode." Pursuant to the notices a return was submitted in due course and the name of the assessee in the return was as "late S. P. Sadanandan by the legal heirs E. D. Sadanandan and others". The return was signed by E. D. Sadanandan as the legal heir and his status was given as "individual". On August 17, 1954, the Income-tax Officer, Coimbatore, made an order of reassessment for the said years and in the said order the assessee was described as "Late S. P. Sadanandan represented by legal heirs and legal representatives Sri E. D. Sadanandan and J. G. Sadanandan and others, Kozhikode". In the first paragraph of the assessment order the Income-tax Officer noted : "The assessee in this case is Shri S. P. Sadanandan, who died on July 10, 1948. After his death he is represented by his sons, namely, E. D. Sadanandan and J. G. Sadanandan, and the assessees wife, Mrs. S. P. Sadanandan." ;