COMMISSIONER OF INCOME TAX MADHYA PRADESH AND BHOPAL SM DAMAYANTI SAHNI PARTNER OF ISHWAR DAS SAHNI AND BROS Vs. SODRA DEVI:COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These two appeals with certificates under S. 66A(2) of the Indian Income-Tax Act (hereinafter referred to as the Act) raise a common question of law and will be governed by this common judgment.

(2.) The facts leading up to these appeals may be shortly stated as under.

(3.) Prior to October 18, 1944, one Rai Bahadur Narsingdas Daga (since deceased), his wife Shrimati Sodradevi (the assessee), and his three major and three minor sons constituted a joint and undivided Hindu family. There was a severance of joint status between the erstwhile members of the said joint family on October 18,1944 and the joint family properties were accordingly partitioned.