Satyanarayana Rao, J.-The short question that is raised in this reference is whether the word “child” occurring in section 16(3)(a) of the Income-tax Act includes also an illegitimate child. The question as formulated by the Tribunal and referred to us is in these terms:

“Whether the sum of Rs. 7,236 the share income of Thyagarajan, the minor illegitimate son of the assessee, is liable to be included in the total income of the assessee under section 16(3)(a) (ii) of the Indian Income-tax Act.”

The assessee is a partner in a firm styled Rajasundaram Chetty and Sons, Madras. He has two minor children, Kalyanasundaram, a legitimate son, and Thyagarajan, an illegitimate child. Both were admitted to the benefits of the partnership and the partnership itself was registered under section 26-A of the Income-tax Act. During the accounting year ending with March 1945 the profits of the firm credited in the accounts were Rs. 308 to Kalyanasundaram and Rs. 7,236 to Thyagarajan. During the assessment year 1945-46 the Income-tax Officer added these amounts to the total income of Rajasundaram Chetty, the assessee, i.e., the father, for the purpose of assessment under section 16(3)(a)(ii) o