ANANTHALAKSHMI AMMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee, Srimati Ananthalakshmi Animal, is the wife of S. S. Ramudu Aiyar. He was a partner of Sri Kodandarama Spinning Mills, Madurai with a substantial income of his own. In the assessment year 1943-44, the assessee submitted a return which showed an income of Rs. 40,387 in the accounting year ending with 13-4-1943, which, she declared, constituted her profit that year from the trade she had carried on in cotton. She claimed that she had carried on that business with the help of her brother Nageswara Aiyar as her clerk and power-of-attorney agent. He was also an employee of Sri Kodandarama Spinning Mills. THE Income-tax Officer held on the facts placed before him that the business and the income belonged to Ramudu Aiyar and included it in his taxable income.

(2.) THE Income-tax Officer recorded in his assessment order dated 15-1-1948':