Appeals from the order dated November 16, 1960 of the Mysore High Court in Income tax Reference No.
144 145 of 1964.
The Automobiles business having been started by the said first and second members under the name and style of Vijaya Automobiles, Mysore, when they were members of the said joint family as a partnership venture apart from the said family, it is agreed between us number that the said Automobiles business shall hereafter be companytinued to be done under the name and style of Vijaya Automobiles as part of the said firm.
The assessee claimed registration under s. 26 A of the Indian Income Tax Act on the strength of a Partnership Deed executed on April 1, 1952.
CIVIL APPELLATE JURISDICTIONCivil Appeals Nos.
The respondent, M s Shah Mohandas Sadhuram, hereinafter referred to as the assessee, is a firm.
3/1959.
The question referred to is Whether the assessee, Mohandas Sadhuram, can be granted registration under Section 26 A of the Indian Income Tax Act on the basis of the partnership deed made on 1 4 1952 for the assessment year 1953 54 and on the basis of the said deed read with the supplementary deed on 1 4 1953 for the assessment year 1954 55.
D. Karkhanis and R.N. Sachthey, for the appellant in both the appeals .
Ganapathy lyer, for the respondent in both the appeals .
The Judgment of the Court was delivered by Sikri, J. These two appeals pursuant to a certificate granted by the High Court of Mysore under s. 66 A 2 of the Income tax Act, 1922, are directed against its judgment answering the question referred to it in favour of the respondent assessee.
