KUMARASWAMY REDDIAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference by the Income-tax Appellate Tribunal, Madras Bench, under section 66(1) of the Indian-tax Act, 1922. The assessment year concerned is 1958-59 and the accounting period 1132 M. E.

(2.) ACCORDING to the assessee the income of Rajeswari from the firm should have been included in the total income of her husband, Balakrishna Reddiar, and of Mayadevi in the total income of her husband, Tiruvengada Reddiar. Section 16(3) of the Act reds as follows :

(3.) IN the light of what is stated above we must answer the question in the affirmative and against the assessee. We do so, but in the circumstances of the case without any order as to costs.