Satish Chandra, J. - The Tribunal has solicited our opinion on the following question of law :
'Whether on the facts and in the circumstances of the case on Sri Chandra Prakash attaining majority on 20-7-1967 in the accounting year relevant to the assessment year 1968-69 there took place a change in the constitution of the firm and, as no fresh partnership deed was executed within this accounting year, the firm could not have been granted continued benefit under S. 184(7) of the Act ?'
2. In C.I.T. vs. National Medical Stores a Bench of this Court held that if the minor attains majority before the expiry of six months from the end of the accounting period, no change occurs in the constitution of the firm. This decision was followed in C.I.T. v. Mathura Prasad Annual. On facts there is no doubt that the minor attained majority on the 20th July, 1967 while the accounting period ended on 2nd November, 1967. In other words, the period of six months had not expired from the date of his attaining majority till the end of the accounting period in question. We answer the question referred to us in the negative, in favour of the assessee and against the Department. The assessee will be entitled to his costs which we assess at Rs. 200/-.