COMMISSIONER OF INCOME TAX Vs. PURUSHOTTAM DAS RAIS

JUDGEMENT

(1.) THIS is a consolidated case stated under section 66(1) relating to the assessments for the years 1949-50, 1950-51 and 1951-52 made upon Sri Purshottam Das in the status of a Hindu undivided family.

(2.) THE questions referred are:

(3.) IN view of this statement which is based on a finding of fact, our answer to question No. 2 cannot be any other than in the affirmative and in favour of the assessee, that the zamindari properties had been partitioned.