In appeal the Appellate Assistant Commissioner companyfirmed the order on the ground that two companyarceners companyld number represent the interest of the Hindu undivided family in a partnership.
In 1954 55 the Income tax Officer declined to grant registration.
The Commissioner of Income tax has appealed to this Court with certificate granted by the High Court.
Mitra, R. N. Sachthey and B. D. Sharma, for the appellant.
Appeal from the judgment and order dated February 12, 1965 of the Madhya Pradesh High Court in Misc.
The Judgment of the Court was delivered by Shah, J. A firm styled Sir Hukumchand Mannalal Company was formed under a deed dated July 16, 1948 to carry on the business of managing and selling agents of Hukumchand Mills Ltd. Sir Hukumchand and his son Rajkumar Singh were two of the five partners of the firm.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
C. Chagla, R. N. Banerjee, A. K. Verma and O. C. Mathur, for the respondent.
On March 31, 1950 the property of the Hindu undivided family was partitioned and the interest of the family in the partnership was taken over by a private limited companypany styled Sir Sarupchand Hukumchand Ltd. For the assessment years 1950 51, 1951 52, 1952 53 and 1953 54 the Income tax Officer granted registration of the firm under s. 26A of the Indian Income tax Act, 1922.
112 of 1963.
Civil Case No.
They represented the interest of the Hindu undivided family of Sir Hukumchand and his sons.
1774 of 1969.
