MALIK, CJ.:- The Income-tax Officer refused an application under S.26A, Income-tax Act, for registration of a partnership firm. This order was upheld by the Appellate Tribunal and thereafter an application was made that a case be stated to this Court under S.6(1), Income-tax Act. The Tribunal has thereupon referred to this Court the following two questions.

1. Whether the inclusion of Ghanshayam Das and Sunder Lal (two brothers constituting a Hindu undivided family) in the deed of partnership dated 07-03-1945, as partners of 3.1/5 as a co-parcenary unit, without specification of their shares inter se, rendered the partnership inoperative and illegal within the meaning of S.4. of Partnership Act.2. Whether the application under S.26A. Income-tax Act, seeking registration of the Instrument of Partnership dated 07-03-1945, in which application the collective share of 3.1/5 annas of Ghanshyam Das and Sunder Lal had been shown against their names as a unit, which application was admitted before the Tribunal to have been signed by Ghanshyam Das only, was a proper and valid application within the meaning of R.2, Income-tax Act, on the basis of which registration could be allowed