MACKAR PILLAI Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THIS is a reference under S.66(1)of the Indian Income Tax Act,1922,by the Income Tax Appellate Tribunal,Madras.The question referred is: "Whether the aforesaid income of the wife and minor children is assessable in the hands of the assessee under S.16(3 )(a )(iii)and(iv)? "

(2.) THE assessment years concerned are 1950 -51,1951 -52,and 1952 -53.The order from which the reference arises is the consolidated order of the Income Tax Appellate Tribunal in I.T.A.Nos.974,975 and 2653 of 1958 -59 dated 18 -11 -1958.

(3.) THE amounts in controversy will be clear from the following statement. Name Year Ended 31/03/1950 Year Ended 31/03/1951 Year Ended 31/03/1952 Divi - dent Inte - rest Total Divid - ent Inte - rest Total Divi - dent Inte - rest Total Khader Ameena Umma 480 560 1040 400 732 1132 480 1253 1733 Kadija 480 564 1044 400 732 1132 480 1112 1592 Jameela 180 564 1044 400 732 1132 480 1112 1592 Zulekha 480 564 1044 400 732 1132 480 1112 1592