Mitter, J. - (1.) This group of five appeals by special leave arises out of a common order made under Art. 226 of the Constitution of the High Court of Judicature at Madras. The appeals involve the interpretation of S. 35 (5) of the Income-tax Act, l922.
(2.) The facts in Civil Appeal No. 2154 of 1966 - relevant for the disposal of the appeal, taken by way of sample, are as follows. The respondent along with his four brothers were partners of a registered firm carrying on business in gunnies. The assessment of the firm for the year l943-44 was completed on January 22, 1946 and the share Income of each partner was determined at Rs. 8,265. The assessment of the respondent as individual was completed on January 24, 1946 wherein was included his income from the partnership just noted. Subsequently, the assessment of the firm was reopened by proceedings under S. 34 (1) (a) of the Act and a sum of Rs. 90,000 was added to the income of the firm liable to be brought to tax. The notice under S. 34 was issued on September 11, 1952 and the reassessment of the firm took place of May 30, 1959. On July 24, 1959 notice under S. 35 (5) of the Act was served on the respondent for rectification of his assessment as an individual. The rectification was ultimately ordered to be made on August 31, 1959. The respondent applied to the High Court for quashing the said order.
(3.) When the matter came to be beard by the High Court of Madras, there were already three reported decisions of this Court bearing on the interpretation of S. 35 (5) of the Act. In the last of these decisions, a doubt had been cast as to the correctness of the two earlier decisions but the High Court felt that the decision in Second Addl. Income-tax Officer vs. Atmala Nagaraj, 1962-46 ITR 609 (SC) being, the second decision of this Court in point of time, was fully applicable to the cases before it and in view of the matter the order of rectification was quashed. Hence these appeals.;