Ramaswami, J.

1. In this case the Income-tax Appellate Tribunal has referred the following question of law for the opinion of the High Court :

"Whether the firm constituted by the partnership deed dated 1-5-1931 could be registered in accordance with the provisions of Sec.26A, Income-tax Act, and the rules made thereunder for the assessment years 1945-46, 1946-47 and 1947-48?"

2. By a document of partnership, dated 7-12-1916 there was a partnership firm started in the name of Khimji Walji & Company. There are two partners Khimji Walji with 10 annas share and Khora Ramji with 6 annas share. After Khimji Walji died his three sons, Purushotam, Panchan and Devram, acquired the 10 annas share of the partnership. Similarly, on the death of Khora Ramji his son Jeevram and grandson Dharamshi acquired his 6 annas interest in the partnership. On the 1st of May 1931 all these five members of the families of Khimji Walji and Khora Ramji entered into a new partnership called Khimji Walji & Company. Panchan and Devram were minors and the deed of partnership was executed on their behalf by their guardian Gangabai. In this deed of partnership the three sons of Khimji Walji were collectivel