BRIJ MOHAN HUF Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question has been referred to us for our decisions :

(2.) THE assessee who has sought a reference is Shri Brij Mohan, a HUF. The said HUF has Shri Brij Mohan as its Karta and consists of himself, his wife and children. There is a partnership firm known as Sant Ram Nikka Mal in which the Karta Shri Brij Mohan is a partner. The statement of case made by the Tribunal sets out the history of the joint Hindu family which has been partitioned in various stages. Initially, the firm consisted of Shri Sada Nand and Shri Parma Nand who were brothers. After the death of Shri Sada Nand, the partnership consisted of Shri Parma Nand and the widow of Shri Sada Nand, i.e., Shrimati Raj Kumari. Later, Shri Ram Lubhaya became a working partner and the firm was reconstituted. Shri Brij Mohan was a minor admitted to the benefits of the partnership and got an allowance of Rs. 250 per month. His brother, Shri Man Mohan, was not given any allowance. They, are the sons of late Shri Sada Nand.

(3.) FINALLY , the partnership was reconstituted on September 7, 1957, and the partnership deed has been annexed to the statement of the case. The partners at this stage are Shri Brij Mohan, his brother, Shri Man Mohan, and his mother, Shrimati Raj Kumari. The share of profits and losses of Shri Brij Mohan is 44per cent, that of his brother, Shri Man Mohan 31per cent and of Shrimati Raj Kumari, the mother 25per cent. The salary of the two brothers, Shri Brij Mohan and Shri Man Mohan, is stated to be Rs. 400 and Rs. 200 per month, respectively.