Judgment

HEGDE, J: In these appeals by certificate the question that falls for decision is whether on the facts and in the circumstances of the case registration under Section 26-A of the Indian Income Tax Act, 1922 (to be hereinafter referred to as the Act) was rightly refused to the appellant firm on the ground that the partnership in question violated the provisions of Section 4 of the Indian Companies Act, 1913.

2. The authorities under the Act as well as the High Court of Allahabad have answered that question in the affirmative. The assessee challenges that conclusion.

3. The above appeals relate to different assessment year of the same assessee, the relevant assessment years being 1952-53, 1953-54 and 1954-55. In all these years the Income Tax Officer had refused to register the appellant firm under Section 26A.

4. All the partnership deeds are, we are told, similar in terms. We have before us the deed executed on July 7, 1950. It shows that firm consists of 18 partners. Ex facie that deed does not show that any of the partners had joined the deed as representatives of their Hindu Undivided Families. From the tenor of the document, they appear to be partners in their own right. T