Judgement

S. R. Das, CJI : This is an appeal from the judgment and order passed by a Bench of the Nagpur High Court on the 30th December, 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), Indian Income-tax Act, 1922 (hereinafter referred to as the Act).

2. In connection with the assessment for the assessment year 1949-1950 of Dulichand Laxminarayan, an unregistered firm,, an application was made under section 26-A of the Act before the Income-Tax Officer, Raigarh for its registration as a firm constituted under a Deed of Partnership dated the 17th February, 1947. In the opening paragraph of that deed the names and descriptions of the parties thereto were set out in the following words :-

"We, Dulichand Laxminarayan Firm, through Malik (partner) Laxmi Narayan son of Laljimal, Laxmi Narayan Chandulal Firm through Malik (partner) Chasndulal son of Nanakchand, Mukhram Bholaram Firm through Malik (partner) Tekchand son of Bholaram, Jeramdas Hiralal Firm through Malik (partner) Beharilal son of Asharam and Mangatrai Ganpatram through. Malik