STREMANN M K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) KULANDAVELU Mudalier, the father of the assessee was an agent of Muller and Phips (India) Ltd., and he handled the sale of their pharmeutical preparations. He gave up that agency, and on July 1, 1937, the petitioner was appointed the company's agent.

(2.) KULANDAVELU died on 27th July, 1938. The assessee, the only son of KULANDAVELU, inherited from his father a house in Ayalur Muthiah Mudali St., a sum of Rs. 3,000 realised on insurance policies, and Rs. 600 refunded by the Income-tax Department. The case when into his banking account. On the death of KULANDAVELU, the assessee was the sole male member of his family.

(3.) IN the assessment year 1953-54 for the account year ending with March 31, 1953, the assessee claimed that the entire income of the properties dealt with in the partition deed belonged to the joint family of himself and his sons upto 19th December 1952, and that thereafter he was liable to be assessed only on the income from the properties that came to his share under the deed of partition.