Judgment

GROVER, J.:- This is an appeal from a judgment of the Calcutta High Court in an Income-tax Reference. Originally it has been brought by certificate but the same had to be revoked (i.e. C. A. 1685 of 1968) as no reasons had been given in the order granting the certificate. The Commissioner of Income-tax, West Bengal moved this Court under Article 136 of the Constitution for special leave and the same has been granted.. This appeal (C. A. 1080 of 1971) will be disposed of by this judgment and for doing so we shall refer to the printed record in C. A. 1685 of 1968.

2. The assessee was H. K. Shah who is now dead and is represented by the present respondents. The assessment year with which we are concerned is 1955-56 the previous year being that ending on March 31, 1955. H. K. Shah deceased, hereinafter referred to as the "assessee". Had a share of profit from the Mysore Premier Metal Factory Madras of which he was a partner. He was also carrying on other business and was being assessed at Calcutta. In his return which he filed before the Income-tax Officer at Calcutta he specifically disclosed his share in the income of the Madras firm. The profit allocation report of the share