JUDGMENT

Charu Chunder Ghose, J. - In this matter the Commissioner of Income Tax, Bengal, was directed by an order made by this Court on the 13th December, 1927, to state a case for the opinion of the Court whether or not the assessees were entitled to be treated for income tax purposes as a Hindu undivided family. The Commissioner of Income Tax has accordingly stated a case for the opinion of the Court.

2. The facts found by the Commissioner of Income Tax are as follows: It appears that four brothers governed by the Dayabhaga School of Hindu Law named Ganga Sagar, Ananda Mohan, Brojo Mohan and Hari Mohan Shah, who were members of a Hindja undivided family, started a business many years ago. These four brothers are dead and their sons and grandsons are now carrying on the business. The places of business at present are, among others, Calcutta, Dacca and Backerganj, the head office being at Dacca. For many years past, the heirs of the said four brothers have drawn monies separately from the business, the monies being debited to the separate accounts of the heirs of the said four brothers in the books of the business. These heirs separated in mess about 15 or 18 years ago and had been