TMI Blog1990 (11) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... to registration - - - - - Dated:- 29-11-1990 - S. C. AGARWAL., S. RANGANATHAN. and N. M. KASLIWAL. JUDGMENT This is an appeal from a decision of the Bombay High Court in a reference made to it under section 66(1) of the Indian Income-tax Act, 1922, in relation to the assessment year 1959-60 in respect of which the relevant previous year as the Samvat Year 2014. A few facts may be stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the deed that Sevantilal "has taken Bai Chandanbai, widow of Mohan Lal Daulat Ram, as a partner (representing the family of the deceased Mr. Mohan Lal Daulat Ram)". The question before the High Court was whether this was a valid partnership and the question referred to the High Court was whether the partnership "which was allegedly brought into existence by the deed of December 26, 1955, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the partnership as a coparcener, since there are judicial decisions to the effect that, under the Hindu law, a female member cannot become the karta of a joint Hindu family. We think that the answer given by the High Court to the reference has been coloured by misapprehension. As we pointed out at the very outset, there is no dispute that Mohan Lal Daulat Ram was a partner in his individual capa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mily of Mohan Lal Daulat Ram. This is no doubt true. But, on the admitted facts as set out in the statement of case this is not the correct position. The real position we have set out follows on the facts stated and found. We are, therefore, of the opinion that the Tribunal's final conclusion should be upheld. We, therefore, allow the appeal and restore the decision of the Tribunal. There will, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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