1. In this case the assessee is a firm constituted of Sri Kamleshwari Sahai and thirteen other family members. The assessment year is 1950-51 and the corresponding accounting year is the financial year 1949-50. During the assessment year the assessee applied for registration of the "partnership under Sec.26-A of the Income-tax Act. The instrument of partnership is dated 22nd May, 1949, and is annexure A to the statement of the case. The Income-tax Officer refused to register the partnership on the ground that two of the partners, namely, Uma Shankar Sahai and Narendra Shankar Sahai, were minors and the document of partnership was invalid on that account. The assessee took the matter on appeal to the Appellate Assistant Commissioner against tho decision of the Income-tax Officer, but the appeal was dismissed. The Appellate Tribunal also took the view that the minors were shown as full-fledged partners in the partnership deed, sharing both profits and losses, and, therefore, the partnership could not be registered by the Income-tax Authorities under Section 26-A.

2. At the instance of the assessee the Appellate Tribunal has made a statement of the case under Sec. 66 (1) of th