Judgment

HIDAYATULLAH, J. : This is an appeal with the special leave of this Court against the judgment and order dated February 16, 1955, of the High Court of Bombay in an Income-tax Reference under S. 66 (2) of the Indian Income-tax Act.

2. The appellants are two assessees, Charandas Haridas and Chinubhai Haridas, whose cases are identical and in fact there was a consolidated reference by the Income-tax Appellate Tribunal, which was answered by the High Court by its judgment. The respondents are respectively the Commissioner of Income-tax, Bombay North, Kutch and Saurashtra and the Commissioner of Income-tax, Delhi, Ajmer, Rajasthan and Madhya Bharat. The two appellants represented two units of Hindu undivided families. Charandas Haridas represented his wife, three sons and himself, and Chinubhai Haridas represented his wife, son and himself. In stating the facts relative to the two families, it will not be necessary to give them separately, because the question which was answered by the High Court in the judgment under appeal arose in identical circumstances in the two families. The only difference is in the shares held respectively by the two Hindu undivided families in the manag