Both the applications were finally ordered by the Income tax Appellate Tribunal, Bombay, by its order dated September 3, 1958, that is, the parti.
The facts are number in dispute and may be briefly narrated.
Thereafter, the petitioner and his wife formed themselves into a partnership to carry on their business and admitted their three minor sons to the benefits thereof On September 22, 1952, a partnership deed was executed giving an equal share to each of the partners.
32 of the Constitution raises the question of the companystitutional validity of S. 16 3 a i of the Indian Income tax Act, 1922 Act XI of 1922 , hereinafter called the Act .
For the assessment year 1955 56 also, the Income tax Officer allowed the registration of the firm, but determined the total income of the petitioner at Rs.
The assessment proceedings in respect of the said three years are pending before the companycerned Income tax authorities.
Judgment of the Court has delivered by SUBBA RAO, J.This writ petition filed under Art.
M. Thakar, S. N. Andley and Rameshwar Nath, for the petitioner.
2,44,625 as against the total income returned by him at Rs.
Balaji, his six soils and his wife, by name Godawaribai, companystituted a Joint Hindu family.
32 of the Constitution of India for the enforcement of Fundamental Richts.
N. Sanyal, Additional Solicitor General of India, K. N. Rajagopal Sastri and P. D. Menon, for the respondents.
ORIGINAL JURISDICTION Petition No.
The petitioner.,
In the year 1951, through the intervention of mediators the other members of the family were also divided and another major member started a separate business on his own.
For the assessment years 1953 54 and 1954 55 also, the Income tax Department registered the firm under s. 26 A of the Act.
Petition under Art.
August 4.
On November 23, 1946, two of his sons became divided from the family.
The family was a trading family and it had, besides business in money lending, companysiderable agricultural lands.
tion was recognized and the firm was granted registration.
On the basis of the partnership deed, in respect of the assessment year 1952 53 the petitioner filed two applications before the Income tax Officer, Wardha, one under s. 25 A of the Act for recognizing the partition, and the other under s. 26 A for registration of the firm.
