JUDGMENT

T.P. Mukerjee, J. - This is a case stated u/s 66(1) of the Income Tax Act, 1922, hereinafter referred to as "the Act", for the opinion of this court on the following question of law :

" Whether it is legal to assess an unregistered firm after assessing the share income from the firm in the hands of one of the partners ?"

2. The facts lie with a short compass. The assessee, the applicant before us, is an unregistered firm carrying on business, in the supply of stores to the military department on contract. There were two partners, Kallu Mal and J.P. Srivastava, whose shares where equal. The assessment of the firm for the assessment year 1959-60 was completed on September 17, I960, but before that one of the partners, namely, Kallu Mal, had already been assessed on his share income from the firm. The assessee appealed to the Appellate Assistant Commissioner against the assessment made by the Income Tax Officer on September 17, 1960, and one of the grounds raised in the appeal was that partner, Kallu Mal, having already been assessed in respect of the share income from the firm, the Income Tax Officer was not competent again to proceed to assess the firm itself. On behalf of the