Judgment

S. K. Das, J. : This appeal has been brought to this court on a certificate of fitness granted by the High Court of Bombay. The appellants are the Union of India and the Income-tax Officer, Market Ward, Bombay. By this appeal the appellants challenge the correctness of the judgment and order of the High Court of Bombay dated October 5 1955*, by which the High Court affirmed the judgment and order of a learned single Judge of the same Court dated December 7, 1954 on a petition filed by the respondents under Art. 226 of the Constitution.

* See (S) AIR 1956 Bom 530.

2. The relevant facts are these. The firm of Purshottam Laxmidas was started on October 28,1935. This firm had two partners Dwarkadas Vussonji and Parmanand Odhayi. Dwarkadas died on April 1, 1946 leaving a son Vasantsen. Another firm by the name of Vasantsen Dwarkadas was started on January 28, 1941 and in that firm there were three partners, Vasantsen, Narandas Shivji and Nanalal Odhavii. This firm was dissolved on October 24, 1946 The firm of Vasantsen Dwarkadas filed a return of its income for the assessment year 1942-43 and also claimed registration as a firm. The Income- tax authorities refused registration and