G.D.KHOSLA, S.S.DULAT
Commissioner Of Income-tax – Appellant
Versus
Kishore Chand Ramji Dass – Respondent
DULAT, J.
1. A partnership firm consisting of L. Kheta Mal and his five sons - Kishore Chand, Ramji Das, Dayal Chand, Roshan Lal and Balbir Chand - was constituted in the year 1929. Later, in March 1947, one of the sons, Balbir Chand, was made to retire from the partnership and his share was allotted as follows :
(1) To his three minor sons, Mohinder Pal, Harish Chander and Ramesh Chander, by his deceased first wife : 1/10th.
(2) To his second wife, Smt. Kaushalia Devi : 1/20th.
(3) To his minor son, Surrendar Kumar, by Smt. Kaushalia Devi : 1/20th.
The instrument of partnership was signed by their uncle, Kishore Chand, on behalf of Mohinder Pal, Harish Chander and Romesh Chander, and by Smt. Kaushalia Devi on behalf of her son Surrendar Kumar. It was mentioned in the deed that the minors had been admitted to the benefits of the partnership.
2. In October, 1947, the father, Kheta Mal, died and thereupon another instrument of partnership was executed on the 3rd December, 1947, the shares of the minors being mentioned as :
(1) L. Kishore Chand son of L. Kheta Mal : 1/5th.
(2) L. Ramji Dass son of L. Kheta Mal : 1/5th.
(3) L. Dayal Chand son of L. Kheta Mal : 1/5th.
(4) L. Ros
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