Judgment

SHAH, J.-The assessee is a Hindu Undivided Family. Prem Nath-the manager of the family- was admitted as representing the family to a partnership style "M/s. K. C. Raj & Company". Under the terms of partnership Prem Nath was entitled to an "allowance of Rs. 700/- per month" for. rendering service to the partnership. In proceedings for assessment of income-tax of the Hindu Undivided Family, the Income-tax Officer rejected the contention that the remuneration paid to Prem Nath was the individual income of Prem Nath. The order was confirmed in appeal by the Appellate Assistant Commissioner and in second appeal by the Income-tax Appellate Tribunal.

2. The Tribunal submitted the following question to the High Court of Punjab at Delhi for opinion :

"Whether the remuneration received by Prem Nath, Karta of the assessee Hindu undivided family for services rendered to the firm of M/s. K. C. Raj & Co. and the sub-partnership of M/s. Kishan Lal in which he is a partner representing the interests of the assessee Hindu undivided family was rightly included in the total income of the assessee Hindu undivided family?"

3. The High Court answered the question in the affirmative with special le