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PETITIONER: DULICHAND LAKSHMINARAYAN
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX,NAGPUR.
DATE OF JUDGMENT: 17/02/1956
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN BHAGWATI, NATWARLAL H. AIYYAR, T.L. VENKATARAMA
CITATION: 1956 AIR 354 1956 SCR 154
ACT: Indian lncome Tax Act,1922(Act XI of 1922), s. 26-A and 2(6- B)-Indian Partnership Act, 1932 (Act IX of 1932), s. 4- Registration of an unregistered firm constituted under a deed of partnership-Five constituent parties-Three separate firms constituted under three separate deeds of partnership- Signatures on deed by three different persons on behalf of three firms respectively-Fourth party a Hindu undivided family of which karta put the signature on deed-Fifth party an individual-’Whether registration of such a firm competent under a.26-Aof Indian Income Tax Act, 1922-Firm and partnership-Definitions of-Indian Partnership Act, 1932, s. 4-Firm-Firm name-PartnershipPartner-Meanings of-Partnership, general concept of-Word "persons" ins. 4-Meaning of-Firm- Whether a person and whether entitled to enter into partnership with another firm or Hindu undivided family or individuals.
HEADNOTE: In connection with the assessment for the assessment year 1949-1950 of Dulichand Lakshminarayan an unregistered firm, an application was made under s. 26-A of the Indian Income- Tax Act, 1922 before Income-Ta...