Appeal by special leave from the judgment and order dated August 18, 1960 of the Andhra Pradesh High Court in R. C. Appeal No.
83 of 1964.
The Judgment of the Court was delivered by Shah, J. The appellants who are a firm carrying on business in cloth at Secunderabad applied on June 30, 1955, for registration under s. 26 A of the Indian Income tax Act, 1922, for the assessment year 1956 57.
Kylasa Madhusudhanarao 069 Mahendrakar Narayanarao 033 Nune Vittayya 026 Pottupalli Chandrayya 026 Gande Ramayya 010 For facility of reference we will call No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The following persons were, it was recited in the application, partners, having share in the profits and lossess in proportions specified against their names 1 .
M s Kylasa Sarabhiah a firm companysisting of the following partners Kylasa Veeresalingam.
The Income tax Officer rejected the application, and his order was companyfirmed in appeal by the Appellate Assistant Commissioner and by the Income tax Appellate Tribunal.
1 the Yarn Shop.
Ganapathy Iyer and R. N. Sachthey, for the respondent.
Kylasa Nagendrarao Rs.
Ranganadham Chetty, K. Venkaramaiah, A. Vedavalli and V. Rangam, for the appellants.
34 of 1957.
