Satyanarayana Rao, J.-These two referred cases arise from the same facts, and the assessee in both is the same. R.C. No. 1 of 1950 relates to the assessment for 1944-45, the accounting year being the year ending on 24th March, 1944. In R.C. No. 1 of 1950 the question referred to us for decision by the Incometax Appellate Tribunal is ‘‘whether on the facts and in the circumstances of the case and on a proper construction of the deeds of partnership and partition dated 22nd June, 1943, the finding of the Tribunal that the cloth business continued to belong to the Hindu undivided family is erroneous in law." R.C. No. 2 of 1950 arises out of proceedings for registration of the partnership of Jakka Devayya and sons under section 26-A of the Income-tax Act, and the question referred to us for decision under section 66(1) of the Income-tax Act by the Income-tax Appellate Tribunal is, "Whether on the facts and in the circumstances of the case, there was a valid partnership in respect of the cloth business which could be registered under section 26-A of the Income-tax Act?" Upto June, 1942, the assessee was a Hindu undivided family. During the assessment year 1943-44 the assessee claimed th

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