ESTHURI ASWATHIAH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under section 66(1) of the Income-tax Act, 1922, and the question of law referred to us reads :

(2.) IT is seen from the statement of the case that the two assessees who were members of a Hindu Joint family made a partition of certain properties under the partition deed executed on March 29, 1957. In proceedings where the Income-tax Officer proposed to make an assessment in regard to the assessment year 1953-54, an application was presented by the assessees under section 25A of the Indian Income-tax Act, 1922, which will be referred to as "the Act", for an order that there was a partition between them under that partition deed. The Income-tax Officer declined to make that order and his finding that there was no partition was confirmed by the Appellate Assistant Commissioner of Income-tax and the Appellate Tribunal. Eventually in I. T. R. C. No. 16 of 1961 this court explained by it order made on April 18, 1962, that the assessees were not entitled to the order which they sought since the partition on which they depended was incomplete. But this court observed :

(3.) IT is obviously for this reason that by the release deed Sriramiah relinquished all the properties which were likely to fall to the share of the family consisting of himself and his father in the litigation which was continuing between Aswathiah and his brother, Ramakrishniah.