LORT -WILLIAMS, J. - (1.) THIS is a case stated under Section 66(2) of the Income Tax Act (XI of 1922). Originally the question of law submitted for the opinion of this Court was "whether in the circumstances recorded in this case, assessees share of income from the firm of Moolji Sicka and Company is assessable against him in the status of a Hindu undivided family or of an individual."
(2.) THE firm of Moolji Sicka and Company was first registered as a partnership of five persons and their shares were assessed as individuals. Each of the partners contended that they ought to be assessed as five Hindu undivided families.
(3.) THE Commissioner found as a fact that none of the assessees had succeeded in proving that they had thrown their separate income into common stock. This was in respect of the 1930 -31 assessment and was based on a partnership deed of 1919. The present case arises on the assessment for 1931 -32 and is founded on a partnership deed of 1930. The facts which have been found show that the firm was started in 1912 by Moolji Sicka, his brother Purushotham and Kalyanjee with funds which were not ancestral. The funds of Moolji and Purshotham were apparently derived from their mother. These two were not joint at any material time.;