ALANKAR BHAWAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 66(1) of the Income-tax Act, 1922 (Act 11 of 1922), and the question of law which has been referred to this court is as follows :

(2.) THE relevant facts are as follows: THEre was a partnership firm constituting of four partners named Shri Mishrilal Sah, Shri Rajendra Prasad, Shri Ramchandra Prasad Mahasaya and Shrimati Bidyawati Devi. Each of these partners had one-fourth share in the partnership firm and the partnership deed had been executed on the 22nd October, 1957. THE firm was known as Shri Alankar Bhawan and had been registered under Section 26A of the Indian Income-tax Act for the assessment year 1959-60. Shrimati Bidyawati Devi died on the 18th September, 1958, leaving behind her two heirs, who were Shri Birendra Kumar Gupta, her husband, and Kumari Rani, her daughter, a minor. For the assessment year 1960-61 the firm applied for renewal of registration under Section 26A. In place of Shrimati Bidyawati Devi came the husband and the daughter of the deceased. THE application for renewal was made, so far as the heirs of Shrimati Bidyawati Devi were concerned, showing that in place of the deceased the partners were Shri Bircndra Kumar Gupta and Kumari Rani. Shri Birendra Kumar Gupta described himself as guardian of the minor.

(3.) THE answer to the reference is therefore given against the assessee. In the circumstances of the case, there will be no order for costs of this court.