B.C. Verma, J.

1. The Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has referred under Section 256(1) of the Income-tax Act, 1961, the following question for the decision by this court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income arising to the minor sons of the assessee from their admission to the benefits of partnership was not liable to be included in computing the total income of the assessee ?"

2. The assessee in this case is one Manakram. The years of assessments are 1976-77 and 1977-78. Dilip Kumar and Suresh Kumar, two minor sons of the assessee, were admitted to the benefit, of the partnership firm by name "Messrs. United Service Station, Patna". Yet other two minor sons, Ashok Kumar and Brijlal, were admitted to the benefit of another partnership firm, styled as "Messrs. Krishna Dal Mill". The assessee himself was a partner in both these firms, as representative of the Hindu undivided family. The Income-tax Officer, while assessing the total income in the hands of the assessee included the income of the minor sons, derived from these partnership firms. This was in terms of Section 64(1)(