DULICHAND LAXMINARAYAN Vs. COMMR OF INCOME TAX NAGPUR

JUDGEMENT

(1.) THE Judgment of the court was delivered by

(2.) THIS is an appeal from the judgment and order passed by a bench of the Nagpur High court on the 30/12/1953 in Miscellaneous Civil Case No. 35 of 1952, whereby the bench answered in the negative the question that had been referred to them by the Income Tax Appellate tribunal, Bombay under section 66(1) of the Indian Income Tax Act, 1922 (hereinafter referred to as the Act).

(3.) FINDING that Dulichand Laxminarayan constituted under the aforesaid Deed of Partnership dated the 17/02/1947 consisted of three firms, one Hindu undivided family business and one individual and taking the view that a firm or a Hindu undivided family could not as such enter into a partnership with other firms or individuals, the Income-Tax Officer held that the said Dulichand Laxminarayan could not be registered as a firm under section 26-A and accordingly on the 26/02/1950 he rejected the application.