1974 (9) TMI 15

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....on 64(2) of the Income-tax Act, 1961, was valid ? " One Sheo Behari Avasthi was a partner in Messrs. Sheo Behari Avasthi and Company along with his wife Smt. Kalawati Devi and another person. He had a 6 annas share while his wife, Smt. Kalawati Devi, had a four annas share. He died on 13th March, 1952 Soon after, on 2nd April, 1952, the partners of the firm executed a fresh partnership deed under which Smt. Kalawati became the owner of 10 annas share. Though Sheo Behari Avasthi had left a minor son, no share was granted to him by this partnership deed. It appears that another son was born to Smt. Kalawati Devi some time after the death of Sheo Behari Avasthi, but even after that event no share was given to the minor sons. From 1952 to 19....

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....The Tribunal held that on the death of the father the 6 annas share belonging to him, which was a self-acquired property, was inherited by his two sons by succession as tenants-in-common. In 1956 the capital, which had originally been invested by the father, was partitioned between his two sons and the two sons were admitted to the benefits of the partnership in their individual capacity. The plea that they were admitted to the benefits of the partnership as representatives of their joint Hindu family was repelled. Since they were held to have been admitted to the benefits of the partnership as individuals their income was liable to be added to that of their mother. At the instance of the assessee the Tribunal has referred the question o....