C.S.P. Singh, J.

1. THE Tribunal has referred the following question of law for our opinion :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Income-tax Officer to treat the assessee as a registered firm and in making two separate assessments for the two periods in the status of a registered firm ? "

2. THE assessee was doing business originally under the name and style of M/s. Gurdeo Prasad Jagannath Prasad which consisted of five partners and was constituted under a partnership deed, executed on the 1st of June, 1968. THE partners' respective shares were :

(1) Gurdeo Prasad 20%

(2) Jagannath Prasad 25%

(3) Jamuna Prasad 20%

(4) Harihar Prasad 20%

(5) Baijnath Prasad 15%

Clause (6) of the partnership deed made provision for the continuance of the firm even in the event of the death of any partner, and provided that on the death of a partner, his heirs, legal assigns or successors-in-interest would ipso facto become a partner in the firm. Clause (7) of the deed of partnership provided for dissolution of the firm by mutual consent or by two months' registered notice by any of the partners t