COMMISSIONER OF INCOME TAX Vs. CHANDRADIP NARAIN BARARIA

JUDGEMENT

(1.) THE hearing of these cases was awaiting the disposal of Tax Case No. 3 of 1975 (CIT v. Atma Ram Budhia [1984] 146 ITR 240) which was referred to a Full Bench, because the question referred in these cases and in the earlier. case are almost similar, namely, as to whether, on the facts and in the circumstances of the case, the salary received by a member of a Hindu undivided family from a firm in which he was working as a partner, could be assessed in his personal assessment or was includible in the total income for the assessment of his Hindu undivided family ?

(2.) THE relevant facts are as follows : THE assessees in these cases are Chandradip Narain Bararia, Dwarika N'ath Bararia, Tarak Nath Bararia and Ram Dulari Devi and others, and the assessment years are 1971-72 and 1972-73. THEse assessees are partners in a firm, M/s. Lucky Biscuit Co. THE firm paid a salary of Rs. 9,600 to each of the partners.

(3.) ON the application of the Revenue, the Tribunal has referred the following question of law for the determination by this court :