1951 (12) TMI 17

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.... us by the Income-tax Appellate Tribunal udder Section 66(1) of the Indian Income-tax Act is as follows:- "Whether on the facts found by the Tribunal Dina Nath and Amarnath as the respective members of Ram Bharosey and Ram Sarup's branches could represent and bind the other members of their Hindu undivided family under the partnership entered into by them with Har Prasad, an outsider,....

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....stion arose whether this firm of Mangalchand Mohanlal should be treated as a separate firm or the shares of profits realised by Amarnath and Dina Nath in this business should be deemed a part of the partnership asset of Ram Bharosey Ram Sarup. The Tribunal found that- (1)The entire funds were supplied by the old business of the two families; (2)two partners in the new business....

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....ight to represent the family does not concern the Department and does not really arise. On the facts the only inference that can be drawn is that though the names of Amarnath and Dina Nath only were used the karta and other members of the family were agreeable to the funds of the joint family being utilised for the purpose, as without their consent, probably, the funds would not have been made ava....