GANESH DAS RAM SINGH OF DOMELGANJ, Vs. RE

JUDGEMENT

(1.) This is an application under Section 66(3) of the Indian Income-tax Act for an order requiring the Commissioner of Income-tax to state a case and refer it to this Court.

(2.) The application is resisted by the Income-tax Commissioner who contends amongst other points that the question is simply of fact which is not within the competence of this Court to decide, and it appears to me that this contention must prevail.

(3.) There was some evidence produced before the Income-tax Officer to the effect that a decree of a Court had been granted on an arbitration award separating the family, but the Income-tax Officer was of opinion that there had in reality been no disruption of the family. The relevant section of the Income-tax Act as applicable to this case is Section 25-A before the amendments of Act 1939 and the Income-tax Officer has to be satisfied that a separation of the members of a family has taken place and that the joint family property has been partitioned amongst the various members or the groups of members in definite proportions.