POPATLAL DEVRAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question has been referred to the High Court under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as " the Act ")-

(2.) THE facts leading to this reference may be clearly stated. Popatlal Devram was being assessed to income-tax as karta of an undivided family up to the assessment year 1958-59. THE assessee had the following sources of income which were being taken into account :