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TMI Blog1934 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that the agreement would consequently take effect for previous years as well. An application was submitted for registration of the firm under Section 2 (14) and 26-A of the income Tax Act. There was also a definite claim on the ground that partition had taken place. Previous assessments had been made on the family as a Hindu undivided family. The Income Tax Officer enquired into the matter and came to the conclusion that the instrument of partnership was a bogus one and had only been executed for the purpose of deriving an improper advantage from the provisions of the Income Tax Act. He gave weighty reasons for coming to this decision and refused to register the partnership. As a result the family was assessed as an undivided Hindu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of making an assessment under Section 23, it is claimed by or on behalf of any member of a Hindu family hitherto assessed as undivided that a partition had taken place among the members of such family, the Income Tax Officer shall make such enquiry thereinto as he make think, fit, and if he is satisfied that a separation of the members of the family has taken place and that the joint family property has been partitioned among the various members or groups of members in definite portions he shall record an order to that effect. The opinion of the Commissioner was that the Income Tax Officer should only pass an order under Section 25-A if he was satisfied, first, that separation of the family had taken place and, secondly, that the jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od that the legislature added the second clause without intending that it should have a meaning. It was not disputed before us that if actual partition is necessary the Commissioner decision is right. No question of law arises, therefore, as there was ample evidence on which the Income Tax authorities could base their finding. The only other contention raised before us was that registration should have been allowed under section 26-A of the Act. At the time in question no appeal was given under Section 30 of the Act against a decision refusing to register a firm under Section 26-A. The decision, therefore, of the Income Tax Officer was final in this respect and this concludes the question. We might add, however, that it seems to us th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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