A NARAYANAN Vs. COMMISSIONER OF INCOME TAX MADRAS

JUDGEMENT

(1.) Chockalingam Chettiar and his son Annamalai were members of a Hindu joint family. On March 28, l939 the joint family status was severed. On February 2, 1943, Chockalingam executed a will devising the property which fell to his share, in favour of his two grandsons-Narayanan and Viswanathan and of other grandsons that may be born of his son Annamalai. The relevant provisions of the will were these:

(2.) In the assessment year 1951-52 the Income-tax Officer assessed the income of the property devised under the will of Chockalingam Chettiar on the footing that Narayanan and Viswanathan who were in existence at the time of his death were each entitled to a moiety of the estate. Similar orders of assessment were made for the years 1952-53, 1953-54 and 1956-57. The Appellate Assistant Commissioner confirmed the orders of the Income-tax Officer, and appeals to the Income-tax Tribunal failed.

(3.) The Tribunal referred to the High Court of Judicature at Madras, the following question under S. 66 (1) of the Indian Income-tax Act: