The present judgment shall dispose of both the appeals.
After his death, the brothers formed a Hindu joint family of which Uma Charan was the Karta.
On his death, these three sons were alive, and there was also his widow, Mst.
In addition to the retail shop of foreign liquor at Dharamtala Street the family had an excise shop at Nos.
5037 of 1954 55 assessment year 1948 49 .
Chandney Chawk Sheet, Calcutta, for the wholesale of foreign liquor and an oilman stores known as Shaw Brothers Stores at No.
10 of 1956 and an order of the Income tax Appellate Tribunal, Calcutta Bench, dated March 22, 1955, in I.T.A. No.
By this deed the three brothers agreed to carry on the joint family business in partnership, and they opened a separate book of account which they called Bati Khata which purported to show the capital companytributions and accounts of the partners and also division of profits amongst them according to their shares.The licences of these shops were held in different names of the members but number in the name of the Hindu joint family.
The family companytinued the said business of sale of foreign liquor and the excise licences were taken in the names of Uma Charan and Panchukali.
The order of the High Court was passed rejecting summarily an application by the appellant firm under section 66 2 of the Act.
In 1938, it is alleged, the family disrupted, and on April 7, 1939, Uma Charan and his two brothers entered into a deed of partnership which was also registered with the Registrar of Firms, Bengal.
12/13, Bertram Street, Calcutta.
Bhuban Mohan Shaw held an excise licence in this name for the retail sale of foreign liquor at a shop situated at No.
The family has acquired immovable properties in Calcutta in addition to the shops.
They were governed by the Dayabhaga law.
201 and 202.
1, Dharamtala Street in Calcutta.
During the years that flowed the business of the family was extended and other shops were opened.
Surabala Dassi.
Hidayatullah, J. These are two appeals with the special leave of this companyrt, against an order dated June 1, 1956, of the High Court of Judicature at Calcutta in Income tax Reference No.
The Income tax Appellate Tribunal by its order dismissed an appeal filed by the appellant firm to impugn an order of the Appellate Assistant Commissioner of Income tax companyfirming an order declining to register the appellant firm under section 26A of the Indian Income tax Act, hereinafter referred to as the Act.
