R.R. RASTOGI, J.

1. THIS is a reference under Section 256(1) of the I.T. Act, 1961 (hereinafter " the Act") and at the instance of the assessee the following question of law has been referred by the Income-tax Appellate Tribunal, Delhi Bench-D (hereinafter "the Tribunal") for the opinion of this court:-

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the share income of Sidhartha Prasad and Rahul Prasad, the minor sons of the assessee, from the firm, M/s. Arvind Cold Storage had been rightly included under Section 64(ii) of the Income-tax Act, 1961, as the income of the assessee ? "

2. THE material facts are these. THE assessment year involved is 1972-73, the corresponding accounting period ended March 31, 1972. THE assessee, Sahu Govind Prasad is an individual. He is a partner of a firm, M/s. Arvind Cold Storage by name, as karta of his HUF. His two minor sons, Sidhartha Prasad and Rahul Prasad, were admitted to the benefits of partnership in this firm. THE ITO treated the share of the profit of these minor sons of the firm as income of the assessee and included the same in his total income. Aggrieved, the assessee