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JUDGMENT Rajagopalan, J.-The assessee, Marimuthu Nadar, and his divided sons entered into a partnership on 16th August, 1946. On that date two of the divided sons, Bhaskara and Rajasekhara, were minors, and they were admitted to the benefits of the partnership. In the assessment year 1949-50, the previous year having ended on 16th August, 1948, the share of Marimuthu in the profits of the partnership came to Rs. 9,812. In computing his assessable total income, the shares of the minors, Bhaskara and Rajasekhara amounting to Rs. 8,124 and Rs. 8,381, were added under the provisions of section 16(3)(a)( ii) of the Act. The assessee, however, was granted earned income relief only on the basis of his individual share, Rs. 9,812. In the assessment year 1950-51, the share of the assessee, Marimuthu, in the profits of the partnership amounted to Rs. 12,344. Bhaskara had meanwhile become sui juris. Under the provisions of section 16(3)(a)( ii) Rajasekhara's share Rs. 10,143 was included in computing the total income of Marimuthu. But the assessee was granted earned income relief only on the basis of his own share, Rs. 12,344. The assessee's contention, that earned income relief should be calculated also with reference to the share income of his minor sons, was negatived by the departmental authorities. That was confirmed by the Tribunal. A consolidated reference was made for both the assessment years, and the question referred to this Court under section 66(1) of the Act ran: "Whether the assessee is entitled to earned income relief on the share income of the two minor sons for 1949-50 assessment year and on the share income of the one minor son for 1950-51 assessment year included in the computation of the total income of the assessee under the provisions of section 16(3)(a)( ii) of the Income-tax Act". The liability of the assessee for the inclusion of the income of his minor sons in computing his total income under the provisions of section 16(3)(a)(ii ) was never in dispute, though it was found that the capital that was contributed to the partnership on behalf of the two minor sons, Bhaskara and Rajasekhara, belonged to them. The ownership of the share income of…

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