CHAKRAVARTTI, C. J.

( 1 ) THIS is a Reference under Section 66 (1), Income-tax Act by the Calcutta Bench of the Appellate Tribunal of two questions of Law. One of them is concluded by the judgment we have just delivered in the case Re.-- "r. C. Miter and Song v. Commissioner of Income-tax, West Bengal, Calcutta'.

( 2 ) THE facts are as follows: The assessee is Messrs. D. C. Auddy and Brothers, Calcutta, described as an unregistered firm. It is said that the firm commenced on 30-6-1944, and that a deed of partnership was executed on 2-6-1948. An application for registration of the firm was made on 24-8-1949, with, respect to the assessment years 1945-45 and 1946-47. The accounting year relative to the first of the assessment years was the period between 30-6-1944 and 13-4-1945 and that relative to the second assessment year was the period between 14-4-1945 and 13-4-1946. The deed of partnership was thus executed long after the expiry of even the second of the assessment years.

( 3 ) THE firm's application for registration having been refused by all the authorities, the following question has been referred to this Court with reference to both the assessment years. "whether the Ass

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