RAMANUJULU NAIDU, J, J.

( 1 ) ONE Sri Karodimal was a partner in the firm M/s. Mysore Khandasari Sugar Mills, Mukthiargunj, Hyderabad, carrying on the business of manufacture and sale of khandasari sugar and other by-products. He had 30 per cent share in the said firm, as evidenced by a deed of partnership dt. 19-8-1966. He died intestate on 16-5-1968 leaving behind him, his wife and six minor children. On his death, his wife, Smt. Panna Bai, entered into a fresh deed of partnership dt. 24-5-1968 with the other partners to continue the business of the firm and she was allotted the same 30 per cent share held by her deceased husband in the firm. Some other changes in the constitution of the firm were also made. The deed of partnership was however given effect to from 17-5- 1968.

( 2 ) FOR the assessment year 1970-71, the entire income representing 30 per cent share in the profits of the firm derived by Smt. Panna Bai was sought to be assessed to tax in her hands. The assessee, Smt. Panna Bai, however, claimed that on the death of her husband, she merely stepped into his shoes as a partner of the firm, that while doing so she represented her six minor children also, all of them being

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