(1) THE first two appeals arise out of a common judgment. The second two appeals arise out of orders that follow the common judgment. The respondents in the two sets of appeals are brothers, the Kartas of their joint Hindu families and assessees as such. The question to be considered may be quoted in respect of the First appeal, whose facts we shall state :

"WHETHER on the facts and in the circumstances of the case the tribunal. was right in holding that the income earned by Suresh Kumar Jayantilal and Ashok Kumar Jayantilal from the partnership of Messrs. A.J. and Co. cannot be included in the income of the assessee?"

(2) THE assessment years with which we are concerned in the First set of appeals is Assessment Year 1964-65 and in the second set Assessment Year 1965-66.

(3) THE assessee (in the first appeal) is a Hindu Undivided Family of which Jayantilal Premchand Shah was the Karta. He represented the Hindu Undivided Family as a partner in the Firm of A.J. and Company. The firm had been originally constituted under a partnership deed dated 12/11/1959. Jayantilal had a share of 5 annas in a rupee in the said firm. By an agreement dated 29-10- 1962, the s