SABYASACHI MUKHAKJI, J.

( 1 ) THE petitioner is a firm of solicitors. This firm is registered under the Indian Partnership Act. According to the petitioner the petitioner-firm had been continuously carrying on profession as solicitors constituted as a partnership firm for a period of 4/5 years and even for lesser periods at a time. Usually, according to the petitioner, at the end of each period if some of the partners retired, new partners were taken in the place of the retired partners and also in case of death of any one of them. During the period 1st January, 1956, to 3ist January, 1960, the petitioner-firm consisted of one David Platt (since deceased), Adwaita Nath Sil (since deceased), Heramba Nath Bhattacharjee (since deceased), Framjee Cursetjee Hierjeebhoy Rustomjee, Sudhir Kumar De Mullick and Basil Gill (since deceased ). From 1st January, 1956, till 31st December, 1960, the petitioner-firm was constituted and/or evidenced by a partnership deed and was registered as a partnership firm under the Income-tax Act, 1922. On the expiry of the said period the said Basil Gill (since deceased) retired from the said partnership. The petitioner-firm during the period from 1st Janua

Click Here to Read the rest of this document