Mehar Singh, J.

1. This will dispose of Income-tax References Nos. 5, 6 and 7 of 1964, Kishore Chand-Ramji Das of Ludhiana v. Commissioner of Income-tax.

2. The assessee-firm was a partnership constituted under the partnership deed of December 3, 1947, effective and operative from October 25, 1947, in the preamble of which the description of the partners given was "(1) Kishore Chand, (2) Ramji Das, (3) Dayal Chand, (4) Roshan Lal, (5) Mohinder Paul, Harish Chander and Romesh Chander, minor sons of Balbir Chand, through Kishore Chand, their uncle, (6) Surrender Kumar, minor son of Balbir, Chand, through Kaushalya Devi, his mother, and (7) Kaushalya Devi, wife of Balbir Chand." So there were seven partners. The first four and the seventh partners were majors whereas the fifth partner consisted of three brothers, namely, Mohinder Paul, Harish Chander and Romesh Chander, minors, and the sixth partner, another minor. Surrender Kumar. The deed stated the shares of the partners as below :

(1) Kishore Chand 1/5th

(2) Ramji Das 1/5th

(3) Dayal Chand 1/5th

(4) Roshan Lal 1/5th

(5) Mohinder Paul, Harish Chander, and Romesh Chander 1/10th

(6) Surrender Kumar 1/20th

(7