Judgment

KAPUR, J. : These are four appeals by the Commissioner of Income-tax in Income-tax Reference made under S. 66-A(2) of the Income-tax Act (hereinafter termed the Act ). The question for decision is whether the respondent is "an association of persons" within the meaning of S. 3 of the Act.

2. The appeals relate to two Income-tax assessments and two Excess Profits Tax assessments; the former for the years 1946-47 and 1947-48 respectively, corresponding to the accounting years February 1, 1945 to September 30, 1945 and October 1, 1945 to August 21, 1946, the latter are in regard to chargeable accounting periods February 1, 1945 to September 30, 1945 and October 22, 1945 to March 31, 1946. The decision of the Excess Profits tax appeals is consequent upon the decision of the Income-tax appeals.

3. The facts may now be stated : In 1945 the Deputy Commissioner of Buldana evolved a scheme for the distribution of cloth in his district and with the sanction of the Government of C. P. appointed four persons viz., Haji Ahmed Haji Ali & Co., Bhanji Kuwarji, Trimbaklal Tribhovan Das and Deolal Rangulal as sole agents for the import of cloth from mills in various places in India and for d