Chennai Court January 1959 Judgments

M. Ramiza Bi Saheb Vs. the Income-tax Officer

Court: Chennai

Reported in: (1959)2MLJ437

ORDERRajagopalan, J.1. Ahmed Batcha, the husband of the petitioner, and his son Abdul Rahman traded in partnership. The name of the firm was Malang Trading Company. After the death of these two, the petitioner and Qumarunnissa, the widow of Abdur Rahman, entered into a partnership, evidenced by the partnership deed dated 6th March, 1952, and continued the business under the same name. The petitioner's minor son Hayat and Qumarunnissa's minor son Ahmed Batcha were admitted to the benefits of the partnership, each of the minors was allotted a four annas share. The petitioner had a seven annas share, and Qumarunnissa, a one anna share.2. For the assessment years 1953-54, 1954-55 and 1955-56 the Income-tax Officer refused to grant registration under Section 26-A to Malang Trading Company, and he treated it as an association of persons for purposes of assessment to tax. The assessees appealed to the Assistant Commissioner. He granted registration and directed the Income-tax Officer to make ...