ISMAIL J.

The Income-tax Appellate Tribunal, Madras Bench, under section 256(1) of the Income-tax Act, 1961, has referred the following question for the opinion of this court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the shares of income of the minor children admitted to the benefits of partnership in which the assessee, a widow, was a partner, are includible in her total income under the provisions of section 64 ?" *

One S. Viswanathan, who was carrying on business as proprietor of the Central Art Press, died on January 20, 1960. He was survived by his mother, his widow and a minor son, one major daughter and three unmarried minor daughters. These persons, under the Hindu Succession Act, 1956, were entitled to succeed to the estate of the deceased Viswanathan, each inheriting a one-seventh share. On February 23, 1960, a partnership came into existence between the widow of Viswanathan and his major daughter, Kamala, and the three minor daughters and the minor son were admitted to the benefits of that partnership. The mother of Viswanathan had relinquished her interest in favour of her grandson, i.e., the mino