Narayana Pai, J.—In respect of the assessment for the two years 1952-53 and 1953-54, the claim was made by the concern called by City Tobacco Mart, that it was a partnership entitled to registration under section 26A of the Indian Income Tax Act, 1922. According to the case, the partnership which was constituted by a written instrument was to consist of five partners, namely :

(1) H. Mohamed Khan,

(2) Mohurunnisa Begum,

(3) N. Mohamed Khan,

(4) H. Gaffar Khan,

(5) Mirza Habibulla Baig.

2. Out of these, number 2 is the wife of number one, and number 3, the son of number one. Number 4 and 5 were employees under number one. The capital was to be contributed only by the first two in the sum of Rs. 6,00,000 by the former and Rs. 55,500 by the latter.

3. The assessing authority, the Income Tax Officer, refused registration. In the personal assessment of H. Mohamed Khan, he also held that the sum of Rs. 55,500 shown as capital contribution by the wife was in fact not her money, but a contribution by the husband himself.

4. Upon Appeal, the Appellate Assistant Commissioner accepted the finding that the capital contribution shown as having been made by the wife was, in truth, contri