BRIJ MOHAN (HUF) Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

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

(2.) The assessed who has sought a reference is Shri Brij Mohan, a Hindu undivided family. The said Hindu undivided family 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 Income Tax Appellate 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.) In 1952, a fresh deed was drawn up by which Shri Brij Mohan became a full -fledged partner. His salary in November, 1952, was Rs. 300 per month. Then Shri Parma Nand retired from the firm and there were other changes resulting in the salary of Shri Brij Mohan being raised to Rs. 400 and his brother, Shri Man Mohan, got an allowance of Rs. 200 per month.