( 1 ) THIS judgment will dispose of two references viz. I. T. R. No. 13 of 1968 and I. T. R. No. 21 of 1968 The assessee in either reference is a partnership frm. In Income-tax Reference No. l3 of 1968, the assessee is a firm named Sant Lal Kashmiri Lal which was constituted under an instrument of partnership dated 20th December 1952 with the following partners and their respective spares :- Kaslimiri Lal. . . . .- /1/6 pies lahori Mal. . . . . .-/1. 00 anna kanhiya Lal. . . . . .-/1/6 pies prahlad Rai. . . . . .-/4. 00 annas saraswati Kumar. . . . . .-/4. 00 annas gyani Ram. . . . . .-/4. 00 annas. The firm as constituted was granted registration for the assessment year 1953-54 and thereafter renewal of registration upto and including the assessement year 1961-62. Kashmiri Lal one of the partners, died on 21-10-1961 within the previous year, relevant to the assessment year 1962-63. On 30-11-1962 a return of income for the firm showing the total income during the previous year ended on 8-11-1961, was filed with the,lncome-tax Officer. It was received by the Income-tax Officer or 1-12-1962.

( 2 ) IN Part lll (b) of the return of the income the names of the