B. P. Jeevan Reddy, J. - (1.) This appeal is preferred by the assessee against the judgment of the Delhi High Court in an Income-tax Reference made at his instance. The question referred to the High Court reads:"Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the salary received. by Shri Brij Mohan was to the extent of Rs. 12,000/-assessable in the hands of the assessee family -
(2.) The question was answered in the affirmative, i.e., in favour of the Revenue and against the assessee by the High Court.
(3.) Two brothers, Parmanand and Sadanand, constituted a partnership sometime prior to 1947. Sadanand died on 28-6-1947. On his death his widow Smt. Raj Kumari was inducted as a partner in place of her husband. This new partnership was evidenced by a deed of partnership dt. 6-11-1947. Sadanand had left behind two sons:Brij Mohan and Man Mohan, who were minors on the date of his death. On 28-6-1948, the firm was re-constituted by admitting a working partner, Ram Lubhaya. He was given -/ 2/ - share and the remaining -/ 14/ share was equally divided between Parmanand and the widow of Sadanand. The share of Sadanand was in turn sub-divided among his wife and two minor sons, each enjoying a share of-/ 2 / 4. Parmanand was provided a working allowance of Rs. 700/ - per month and Brij Mohan, who was 16 years of age at that time was provided an allowance of Rs. 250/- per month. In the year 1952, a fresh deed of partnership was executed admitting Brij Mohan as a full-fledged partner. The profit share ratio, however, remained the same. So far as the allowances paid were concerned, while the allowance paid to Parmanand remained at Rupees 700/- per month, the allowance paid to Brij Mohan was raised from Rs. 250/ -per month to Rs. 300/ per month with effect from November, 1952.;