V. PL. V. VELLAYAPPA CHETTIAR vs COMMISSIONER OF INCOME-TAX, MADRAS — 1971 PTD 331

Citation: 1971 PTD 331

Court: Madras High Court

Year: 1970

Decision Date: 1970-12-31

Parties: V. PL. vs VELLAYAPPA CHETTIAR vs COMMISSIONER OF INCOME-TAX, MADRAS JUDGMENT

Headnotes

Case cited as 1971 PTD 331

Judgment Text

Court Name: Madras High Court Judge(s): K. Veeraswa mi, Ramaprasada Rao Title:V. PL. V. VELLAYAPPA CHETTIAR vs COMMISSIONER OF INCOME-TAX, MADRAS JUDGMENT Reported As: 1971 PTD 331 Result: petition is allowed Judgment JUDGMENT VEERASWAMI, J.-In this petition for certiorari filed by the assessee, the question turns on a construction of the scope of an order of the Commissioner of Income-tax, Madras, who is the first respondent. The second respondent, who is the IInd Income-tax Officer, Karaikudi, made an assessm ent purporting to be pursuant to an order of the Tribunal dated October 19, 1961. The Tribunal made that order in the following circum--stances. The assessee originally was a member of a Hindu undivided family. There was a partition on March 11, 1939. Thereafter, the assessee, his wife and three sons, the first of whom was a major and the last two were minors at the relevant time, constituted a partnership, the minors having been admitted to the benefits of the partnership. The assessee was assessed to income-tax for the assessment year 1951-52, treating the firm as an unregistered one. In the assessm ent order, his share income was shown as Rs. 29,124 but, as a loss was returned with regard to the unregistered firm, the assessee was not taxed. Against the order of the Income-tax Officer, refusing registration of the firm, there was an appeal to the Tribunal, which concurring with the revenue, dismissed it. That was the subject-matter of a reference to this Court in…

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