( 1 ) THE facts in this case are shortly as follows: Ladhuram Taparia and Ganpatrai Taparla are two brothers. Hanumanbux and Ganeshmall are the sons of Labhuram. Sovachand is a son of Ganpatrai. There are four firms, namely, (1) Ladhuram Taparia, (2) Jagannath Hanumanbux, (3) Jagannath Harnarain and (4) Ganpatrai Jorawar-mal. It is claimed that these are partnership firms. The only outside partner is Bhairadan Maheswari in No. 1 firm and Mahalchand Bald and Kanayalal Lohia in firm No. 4. So far as firm No. 2 is concerned, with which we are directly interested in this application, it is claimed that the partners are Hanumanbux and Ganpatrai. These firms were being assessed for income-tax separately and the firm of Jagannath Hanumanbux was also registered under the income-tax Act separately, until the assess ment year 1945-46. In that year the Income tax authorities found that all these firms really were owned by Ladhuram and his brother Ganpatrai, carrying on business as Ladhuram and his brother Ganpatrai, carrying on business as Ladhuram Tapa-ria, and in which Ladhuram was the dominant partner. It was held that the other persons who claimed as partners were mere employee