COMMISSIONER OF INCOME TAX Vs. HADIGE RANGAPPA SETTY

JUDGEMENT

(1.) THIS reference, sought by the Commissioner of Income-tax, under section 66(1) of the Indian Income-tax Act, 1922, has for its source an assessment for the assessment year 1960-61. The assessee is Rangappa Setty who unsuccessfully made several attempts during the earlier period to have an assessment made on the basis that the income was the income of a Hindu joint family.

(2.) IT is undisputed that on December 8, 1958, a partition deed was executed, under which properties were allotted to Rangappa Setty, his wife and his three sons. One of the properties so allotted was the shop in which the Rangappa Setty conduct his business.

(3.) IN this situation, the Commissioner of INcome-tax sought a reference and the question of law before us reads :