FACTS : - The Hindu undivided family of Gandalal had been carrying on business in cloth at Wadhwan in Kathiawar for the past several years. The family consisted of Gandalal and his four sons, Girdharlal, Hansraj, Nandlal and Ramniklal. Nandlal came to Bombay and started a cloth business on 23-4-1944 in partnership with the firm of Amulakh Amichand and Co., which was carrying on business in Bombay. Girdharlal a brother of Nandlal, came to Bombay and he also joined the firm of Amulakh Amichand and Co. as a partner.

Nandlal was assessed in the status of the Hindu undivided family of Gandalal which was held to be resident in the year of account S.Y. 2000 relevant for the assessment year 1945-46. Nandlal contended that he became a partner in the firm in his individual capacity and that he did not represent the Hindu undivided family in the firm.

The Appellate Tribunal found that Nandlal and his brother represented the Hindu undivided family in the firm, but held that the Hindu undivided family was not resident in the relevant year of account, observing in its order, as follows:

"The next question that arises for determination is whether the Hindu undivided family of Gandalal was r