Law: Income Tax Act, 1922

Section: 2(6-B), 26-A, 33

Law: Partnership Act, 1932

Section: 4, 30

Income-tax-Firm-Registration of-Death of partner-Widow taken as partner representing herself and minor son-Deed not provi ding shares separately-Liable for losses-Partnership whether valid Minor 'whether partner-Registration whether could be granted Indian Income-tax Act, 1922, Ss. 2(6-B), 26-A & 33-8-Income-tax Act, 1961, S. 297 (2) (a)-Income-tax (Removal of Difficulties) Order, 1962, Para. 4-Indian Partnership Act, 1932, Ss. 4 & 30. On the death of a partner, his widow joined the firm as a partner. In the deed of partnership, the widow was described as representing herself and her minor son and she also signed the deed accordingly. The deed did not provide for the individual shares of the widow and the minor son and they were made liable for losses also. On the question whether, on a construction of the deed, the minor was taken in as a full-fledged partner and the partnership was, therefore, invalid and hence the firm was not entitled to registration: Held, (1) the widow was a partner only in a representative capacity and not in a dual capacity ; (2) the minor was not made a full-fledged partner nor were the widow and the minor made partners jointly and hence their individual shares were not required to be specified nor was the minor made liable for losses ; and (3) therefore, the firm was entitled to registration. Commissioner of Income-tax v. A. Abdul Rahim & Co. (1965) 55 I T R 651 (S C) ; Commissioner of Income-tax v. Bagyalakshmi & Co. (1965) 55 I T R 660 (S C) ; Commissioner of Income-tax v. Divorkadas Khetan & Co. (1961) 41 I T R 528 ; Kalawati Devi Harlalka v. Commissioner of Income-tax (1967) 66 I T R 68 (S C) ; Patel (N. T.) & Co. v. Commissioner of Income-tax (1961) 42 I T R 224 and Ram Laxman Sugar Mills v. Commissioner of Income-tax (1967) 66 I T R 613 (S C) ref.   JUDGMENT GOSWAMI, J.--The following questions of law are referred to us under section 66(1) of the Income-tax Act, 1922, by the Income-tax Appellate Tribunal, `A' Bench, Calcutta: "(i) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the partnership deed dated February 25, 1953, the Tribunal was…