JUDGMENT

BEG, C.J.I. :— The appellant, a Hindu Undivided Family, is before us by special leave through its Karta Tolaram. The statement of the case shows that Narmal, who died in the year 1945, left three sons, Srinivas, Nathmal and Tolaram Narmal had carried on an Hindu undivided family business started round about 1925. It appears that the name of the business was changed to Nathmal Tolaram from 1936-37 and that the income of the business was assessed as Hindu Undivided Family income since then. The previous records do not seem to be very clear. but, from the year 1942 to 1950, the income of this business was certainly assessed as Hindu Undivided Family income. It was partitioned with effect from 6th April. 1949. After the partition, the business carried on at two places, Dhubri and Gauripore, was converted into a partnership business evidenced by a deed of partnership executed between the three brothers on 7th April, 1949. In this deed, it was admitted that the business had been carried on previous to the partition as Hindu Undivided Family business.

2. On 19th September, 1950, an application was made under section 25A the Income-tax Act, 1922, to record and register the partitio