M.S. Menon, C.J.

1. This is a reference by the Income Tax Appellate Tribunal, Madras Bench, under S.66(1) of the Indian Income Tax Act, 1922. The assessment year concerned is 1958-59 and the accounting period 1132 M. E.

2. The assessee was one of the partners of a firm consisting of himself, his two minor daughters, Rajeswari and Mayadevi, Balakrishna Reddiar, the husband of Rajeswari and Tiruvengada Reddiar, the husband of Mayadevi. The contention of the assessee which has been negatived by the Appellate Tribunal is that the Department was in error in including the income of Rajeswari and Mayadevi from the firm in computing his total income for the purpose of assessment, and that the said inclusion is not warranted by S.16(3) of the Indian Income Tax Act, 1922.

3. According to the assessee the income of Rajeswari from the firm should have been included in the total income of her husband, Balakrishna Reddiar and of Mayadevi in the total income of her husband, Tiruvengada Reddiar. S.16(3) of the Act reads as follows:

"In computing the total income of any individual for the purpose of assessment, there shall be included-

(a) so much of the income of a wife or minor child of such i