THONTEPU CHINNA PULLAYYA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) "Whether when all the members of a Hindu undivided family after separation and partition constitute themselves into a firm in order to continue the business hitherto carried on by the undivided family, the assessment of the total income of the undivided family up to date of separation and partition should be made

(2.) THE facts sufficiently appear in the question propounded and it is therefore not necessary to state them more fully. This point, it appears to me, has been considered and decided in Jupudi Kesava Rao v. Commissioner of Income Tax (70 M.L.J. 13) a decision of MADHAVAN NAIR, O.C.J., and STONE AND KING, JJ. I need only refer to the judgment of MADHAVAN NAIR, O.C.J., where he states :

(3.) REFERENCE answered accordingly.