Judgment

BHAGWATI, J. : This appeal from the Judgment and Order of the High Court, Saurashtra, dated the 18th October, 1955 concerns the registration of two partnership firms under the provisions of the Saurashtra Income Tax Ordinance, 1949, corresponding to section 26A of the Indian Income Tax Act. Both the firms were named Patel & Co.

2. The firm with which we are concerned for the assessment year 1949-50 was the larger firm of Patel & Co., constituted by a Deed of Partnership dated the 6th February, 1948 and consisted of three partners (1) Patel & Co., (hereinafter called the Smaller Patel and Co.) (2) Sheth and Co., and (3) Maharshi Dayanand Maha Vidyalaya having shares of 0-7-6, 0-7-6 and 0/1/0 respectively in the profit and loss of the partnership. This Deed of Partnership was signed by Arjun Kunverjee Patel, a partner of Patel and Co., (Smaller Patel and Co.), Jamnadas Bhanji Patel, a partner of Sheth and Co., and Nanji Patel, a partner of Sheth and Co., and Nanji Kalidas Mehta, a Trustee of Maharshi Dayanand Maha Vidyalaya. In the application for registration which was made to the Income Tax Officer for registration of this firm the same position obtained and the application