Inter-connection and inter-dependence of the two firms-

The incomes of the two firms should be tagged together for the purpose of assessment.

While two firms are closely interlinked in that the capital of the newly established firm was taken entirely from the parent firm and that in their returns, one was described as a sister concern of the other. Similarly, the statement that income of one was added to the income of the other also shows that though these two firms were carrying on different business, but the profit from both the businesses would go to the same partners who are liable to face the loss as well in one or both the business.

If same partners having the same set of shares are allowed to carry on different businesses under different deeds of partnership they will be in a position to evade of income tax which is otherwise assessable on their aggregate income. Therefore, the incomes of the two firms should be tagged together for the purpose of assessment…….(7) 

Abatement of an appeal in part or as a whole-

Since the appeal arose out of partition suit, the suit could not have proceeded without the deceased appellant and respondent who were both defendants in the in the suit-

The principle guiding the abatement of an appeal in part or as a whole was, whether, in the event of the appeal being decided at the instance of the surviving appellant on record, it would or would not result in two inconsistent or contradictory decisions. Another test is whether the suit out of which the appeal arose could be adjudicated in the absence of the deceased persons, if he had not been joined either as a plaintiff or as a defendant in the suit. 

Protection of Article 135 of the Constitution

Article 135 of the Constitution of Bangladesh protects both permanent and temporary Government servants.

A show cause notice and a reasonable opportunity shall be provided to a servant in the service of the Republic charged with any allegation if he is sought to be dismissed removed or reduced in rank. ……………….. (2)

The petitioner obviously held a civil post in the service of the Republic and as such he is well within the protection of Article 135 of the Constitution…….(3)