Per Shri T. V. K. Nataraja Chandran, Accountant Member -These appeals by the revenue pertaining in to three partners of the firms, Anguvilas M. V. Muthiah Pillai Firm, Dindigual are consolidated and disposed of by a common order of the sake of convenience as they involve common facts and common issue raising common grounds. These appeals pertain to the assessment years 1978-79 to 1980-81 and 1982-83 and are directed against the common but separate orders of the Commissioner (Appeals) dated 8-9-1983 wherein he held that the salary income received by the partners who represented their respective HUFs in the above said firm should not be included in the hands of the HUF but should be separately assessed in the hands of the partners in individuals status. In the common grounds, the revenue urged that the orders of the Commissioner (Appeals) should be set aside and that of the ITO be restored.

2. The assesses are HUFs (specified) and they are represented in the firm, Anguvilas M. V. Muthiah Pillai Firm by their kartas. The firm is carrying on business in the manufacture and sale of scented tobacco. Originally assessment under section 143(3) of the Income-tax Act, 1961 (the Act), was